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Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam

Management (Zielona Góra), 2021, Vol.25 (2), p.206-231 [Tạp chí có phản biện]

2021. 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: 2299-193X ;ISSN: 1429-9321 ;EISSN: 2299-193X ;DOI: 10.2478/manment-2019-0080

Tài liệu số/Tài liệu điện tử

  • Nhan đề:
    Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam
  • Tác giả: Hong, Nguyen Thi Phuong ; Thao, Nguyen Thi Vo
  • Chủ đề: Accounting firms ; Administrative Cost Stickiness ; Audits ; Cash flow ; Corporate profits ; Cost Stickiness ; Costs ; Earnings ; Earnings Management ; Economic development ; Financial leverage ; G32 ; Investments ; Literature reviews ; M41 ; Sales ; Sales Cost Stickiness ; Stock exchanges ; Stockholders
  • Là 1 phần của: Management (Zielona Góra), 2021, Vol.25 (2), p.206-231
  • Mô tả: This study aims to examine effects of sales cost stickiness and administrative cost stickiness on earnings management level. Next, the authors explore whether financial leverage, company size audit firm type and operating cash flow affect the earnings management level of Vietnamese stock exchanges listed companies. The research sample consists of 249 observations (83 companies excluding companies in the banking, finance and insurance sectors) taken from two Vietnamese stock exchanges, HNX and HOSE. For data analysis we use feasible generalized least square regression method. The research results find that sales expense stickiness and administrative cost stickiness, included in the model, have an impact on earnings management level. Sales cost stickiness has a positive impact, while administrative cost stickiness has an impact (negative) on earnings management level. Besides, operating cash flow has an impact on earnings management level, while company size, financial leverage and audit firm type found out with no effect on earnings management level. The results of the study contribute to helping investors, creditors or others have a more comprehensive view of profits and business results of companies so that they will be able to make rational decisions.
  • Nơi xuất bản: Zielona Góra: Sciendo
  • Ngôn ngữ: English
  • Số nhận dạng: ISSN: 2299-193X
    ISSN: 1429-9321
    EISSN: 2299-193X
    DOI: 10.2478/manment-2019-0080
  • Nguồn: ProQuest Central
    DOAJ Directory of Open Access Journals

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