Ấn phẩm:
Financial factors affecting earnings management: the case of food and beverage firms listed on vietnam stock exchange
Tóm tắt
The purpose of this study is to examine the effect of financial factors on earnings management of Food and beverage companies listed on Vietnam stock exchange. The study is based on a panel data of 60 food and beverage listed enterprises over the period from 2008 to 2020. In addition, the Modified Jones model (1995) is used to provide more accurate and reliable information about earnings management behavior of these firms. The results indicate that working capital ratio (WC), growth rate (GROWTH) and business performance (ROA) have the effect on earnings management. Research findings provides further evidence of earnings management to help related parties easily access and use information to identify earnings management, especially for investors to make proper investment decisions.
Mô tả
Tác giả
Bui Thu Hien PhD
Chu Thi Minh Huong
Chu Thi Minh Huong
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2022
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Earnings management , Financial factors , Food and beverage companies
Bộ sưu tập
Địa chỉ truy cập
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