期刊名称：Ho Chi Minh City Open University Journal of Science - Economics and Business Administration
印刷版ISSN：2734-9314
电子版ISSN：2734-9586
出版年度：2017
卷号：7
期号：2
页码：82-95
DOI：10.46223/HCMCOUJS.econ.en.7.2.188.2017
语种：English
出版社：HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
摘要：Income smoothing is a dimension of the accounts manipulation theme that has been attracting great attention in the accounting literature. A goal of manipulation is widely ascribed to managers who wants income smoothing. The author has tried to investigate income smoothing at listed companies on the Stock Exchange. For this purpose, we chose a stratified random sample of 285 companies from formula listed companies on Vietnam Stock Exchange. We carried the mechanism for smooth and non-smoothing companies Eckel model (coefficient of variation of the distribution of profits to sales). We have compared 111 smoothing companies and 174 non-smoothing companies. The study results suggest that the Eckel index is suitable for the Vietnam stock market and shows a slight increase compared to the previous research.
