The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam

This study considers the impact of related parties’ trading (RPTs) on the listed company’s earnings management level (EM) in Vietnam’s securities market, of which EM is measured according to the modified Jones model by Dechow and Associates (1995). Through using 5 more control variables as public. H...

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Bibliographic Details
Main Authors: Hong Nguyen Thi Phuong, Van Loi Tran
Format: Article
Language:English
Published: Faculty of Law and Economic Sciences University of Zielona Góra 2020-12-01
Series:Management
Subjects:
Online Access:http://www.degruyter.com/view/j/manment.2019.24.issue-2/manment-2019-0053/manment-2019-0053.xml?format=INT
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