Real earnings management trends in the context of the COVID-19 pandemic: The case of non-financial listed companies in Vietnam

Real earnings management trends in the context of the COVID-19 pandemic: The case of non-financial listed companies in Vietnam

Real earnings management comprises the intervention by managers intending to change business strategies or policies to achieve specific goals. The paper aims to examine trends and levels of real earnings management in the context of the COVID-19 pandemic in Vietnam. The study uses time series data,...

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Bibliographic Details
Main Authors: Dang Anh Tuan, Nguyen Ngoc Khanh Dung, Bui Thi Thu Thao
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2023-06-01
Series:Investment Management & Financial Innovations
Subjects:
auditing
cash flow
financial fraud
financial leverage
financial statement
Vietnam
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18401/IMFI_2023_02_Tuan.pdf

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