The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam
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. H...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2020-12-01
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| Series: | Management |
| Subjects: | |
| Online Access: | http://www.degruyter.com/view/j/manment.2019.24.issue-2/manment-2019-0053/manment-2019-0053.xml?format=INT |