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Effect of Debt Structure on Earnings Quality of Energy Businesses in Vietnam

<p>The paper examines the impact of debt structure (DS) on the earnings quality (EQ) of energy businesses (DN) in Vietnam. The authors measure EQ in terms of profit management to consider the effect of accounts payable; short-term debts and loans; long-term debts and loans on earnings quality....

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Autors principals: Nguyen Thi Thanh Phuong, Dang Ngoc Hung, Vu Thi Thuy Van, Ngo Thanh Xuan
Format: Artigo
Idioma:Inglês
Publicat: EconJournals 2020-03-01
Col·lecció:International Journal of Energy Economics and Policy
Accés en línia:https://econjournals.com/index.php/ijeep/article/view/9110
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