Firm life cycle and earnings management: The moderating role of state ownership

Firm life cycle and earnings management: The moderating role of state ownership

The study examined the relationship between firm life cycle (FLC) and earnings management (EM) in the Vietnamese context with the moderating role of state ownership (SOE). We used the sample of 622 Vietnamese listed companies over the period 2010–2019. To eliminate autocorrelation and heteroscedasti...

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Bibliographic Details
Main Authors: Nguyen Vinh Khuong, Le Huu Tuan Anh, Nguyen Thi Hong Van
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Economics & Finance
Subjects:
Accrual earnings management
life cycle
moderation effect
eeal earnings management
state ownership
G20
Online Access:https://www.tandfonline.com/doi/10.1080/23322039.2022.2085260

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