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Cogent Economics & Finance Volume 8, 2020 - Issue 1

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GENERAL & APPLIED ECONOMICS

The impact of short-term debt on accruals-based earnings management – evidence from Vietnam

Trinh Quoc Trung1 University of Economics and Law, Ho Chi Minh City, Vietnam;2 Vietnam National University-HCM, Ho Chi Minh City, VietnamCorrespondence[email protected]
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Nguyen Thanh Liem1 University of Economics and Law, Ho Chi Minh City, Vietnam;2 Vietnam National University-HCM, Ho Chi Minh City, VietnamView further author information

Cao Thi Mien Thuy1 University of Economics and Law, Ho Chi Minh City, Vietnam;2 Vietnam National University-HCM, Ho Chi Minh City, VietnamView further author information

Mohammed M. Elgammal3 Finance and Economics, University of Qatar, QatarView further author information

(Reviewing editor)

Article: 1767851 | Received 11 Dec 2019, Accepted 13 Apr 2020, Published online: 04 Jun 2020

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https://doi.org/10.1080/23322039.2020.1767851
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Read on this site (2)

Nguyen Vinh Khuong, Huynh Thi Ngoc Ly & Le Huu Tuan Anh. (2023) Accrual-based, real activities earnings management and corporate social responsibility: A virtuous circle? emerging market evidence. Cogent Economics & Finance 11:1.
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Dong Quang Dang, Ioannis Korkos & Weiou Wu. (2023) The effects of earnings management on information asymmetry and stock price synchronicity. Cogent Economics & Finance 11:2.
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Articles from other publishers (2)

Katarina Valaskova & Dominika Gajdosikova. CORPORATE DEBT AND EARNINGS MANAGEMENT: EVIDENCE FROM SLOVAKIA. CORPORATE DEBT AND EARNINGS MANAGEMENT: EVIDENCE FROM SLOVAKIA.

Nguyen Liem, Trinh Trung, Nguyen Khuong & Cao Thuy. (2022) Is short term debt maturity linked to real earning management?. Management 26:1, pages 189-203.
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