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...
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doaj-8ea1c9bcb3b84c81b1d7cb6078dc5de02021-02-28T21:53:20ZengSciendoManagement2299-193X2020-12-0124218120810.2478/manment-2019-0053manment-2019-0053The impact of related parties’ trading on the listed company’s earnings management - evidence in VietnamHong Nguyen Thi Phuong0Van Loi Tran1Ph.D., University of Economics, Ho Chi Minh cityVietnamM.Sc., University of Economics, Ho Chi Minh cityVietnamThis 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.http://www.degruyter.com/view/j/manment.2019.24.issue-2/manment-2019-0053/manment-2019-0053.xml?format=INTearnings managementrelated parties tradingmodified jones modelm4m41m48 |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Hong Nguyen Thi Phuong Van Loi Tran |
spellingShingle |
Hong Nguyen Thi Phuong Van Loi Tran The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam Management earnings management related parties trading modified jones model m4 m41 m48 |
author_facet |
Hong Nguyen Thi Phuong Van Loi Tran |
author_sort |
Hong Nguyen Thi Phuong |
title |
The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam |
title_short |
The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam |
title_full |
The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam |
title_fullStr |
The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam |
title_full_unstemmed |
The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam |
title_sort |
impact of related parties’ trading on the listed company’s earnings management - evidence in vietnam |
publisher |
Sciendo |
series |
Management |
issn |
2299-193X |
publishDate |
2020-12-01 |
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. |
topic |
earnings management related parties trading modified jones model m4 m41 m48 |
url |
http://www.degruyter.com/view/j/manment.2019.24.issue-2/manment-2019-0053/manment-2019-0053.xml?format=INT |
work_keys_str_mv |
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