Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms
<p>This study examines the effect of audit quality and firm characteristics on real earnings management of listed companies in Vietnam. Using the measurement of real earnings management of Roychowdhury (2006), we find that firm size has a negative effect on real earnings management while profi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2018-07-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | https://www.econjournals.com/index.php/ijefi/article/view/6592 |