External financing and earnings management: Evidence in Vietnam

External financing and earnings management: Evidence in Vietnam

This paper investigates the effect of external financing on earnings management in Vietnam, a bank-dominated economy. Using a sample of 494 listed non-financial firms from 2009 to 2018, we find that external financing is positively related to earnings management, implying that firms have incentives...

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Bibliographic Details
Main Authors: Phuong Bui, Hai Ngo, Khuong Nguyen, Nguyen Liem
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Economics & Finance
Subjects:
Asymmetric information
debt financing
earnings management
equity financing
external financing
G30
Online Access:https://www.tandfonline.com/doi/10.1080/23322039.2022.2147703

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