期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：4
页码：1-10
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Based on data from 1,281 observations on Vietnam's stock market in the period 2009-2015, the article clarified two fundamental issues by identifying the existence of earnings management of listed companies and analyzing the factors influencing earnings management such as business sectors, auditing firms, and debt-to-equity ratio. The findings of the article contributed to the limited research on earnings management on Vietnam’s stock market in particular as well as on the disclosure of earnings information of Vietnam’s enterprises in general..
