Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam
This study aims to examine effects of sales cost stickiness and administrative cost stickiness on earnings management level. Next, the authors explore whether financial leverage, company size audit firm type and operating cash flow affect the earnings management level of Vietnamese stock exchanges l...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Law and Economic Sciences University of Zielona Góra
2021-12-01
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| Series: | Management |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/manment-2019-0080 |
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