期刊名称：International Journal of Economics and Financial Issues
电子版ISSN：2146-4138
出版年度：2018
卷号：8
期号：4
页码：243-249
语种：English
出版社：EconJournals
摘要：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 profitability and firm age have positive effects. Notably, there is no difference between big 4 and non-big 4 in diminishing real earnings management in Vietnam. Our results are based on a large sample of 1,687 firm-year observations on listed companies in Vietnam. We used GMM estimator to test our hypotheses. Our findings make a significant contribution to the literature on the effects of audit quality and firm characteristics on real earnings management, especially in emerging markets.
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