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The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam

Management (Zielona Góra), 2020-01, Vol.24 (2), p.181-208 [Peer Reviewed Journal]

2020. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1429-9321 ;ISSN: 2299-193X ;EISSN: 2299-193X ;DOI: 10.2478/manment-2019-0053

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  • Title:
    The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam
  • Author: Hong, Nguyen Thi Phuong ; Van Loi, Tran
  • Subjects: Earnings management ; M41 ; M48 ; modified Jones model ; Related parties ; Related parties trading ; Securities markets
  • Is Part Of: Management (Zielona Góra), 2020-01, Vol.24 (2), p.181-208
  • Description: This study considers the impact of related parties’ trading (RPTs) on the listed company’s earnings management level (EM) in Vietnam’s securities market, of which EM is measured according to the modified Jones model by Dechow and Associates (1995). Through using 5 more control variables as public. How auditing firm, firm size, financial leverage, revenue growth and operating cash flow affect EM, The research results show that RPTs impact the same dimension on EM level. The study provides empirical evidence of the impact of RPTs on the EM level of companies listed on Vietnam’s securities market. Among its results to science is that it indicated with evidence, the higher the RPTs are, the greater its EM level becomes. We also identify practical contributions and limitations showin in the conclusion section.
  • Publisher: Zielona Góra: Sciendo
  • Language: English
  • Identifier: ISSN: 1429-9321
    ISSN: 2299-193X
    EISSN: 2299-193X
    DOI: 10.2478/manment-2019-0053
  • Source: Alma/SFX Local Collection
    ProQuest Central
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