1. bookVolume 24 (2020): Issue 2 (December 2020)
Journal Details
License
Format
Journal
eISSN
2299-193X
ISSN
1429-9321
First Published
14 Jun 2012
Publication timeframe
2 times per year
Languages
English
access type Open Access

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

Published Online: 31 Dec 2020
Volume & Issue: Volume 24 (2020) - Issue 2 (December 2020)
Page range: 181 - 208
Journal Details
License
Format
Journal
eISSN
2299-193X
ISSN
1429-9321
First Published
14 Jun 2012
Publication timeframe
2 times per year
Languages
English
Summary

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. How auditing firm, firm size, financial leverage, revenue growth and operating cash flow affect EM, The research results show that RPTs impact the same dimension on EM level. The study provides empirical evidence of the impact of RPTs on the EM level of companies listed on Vietnam’s securities market. Among its results to science is that it indicated with evidence, the higher the RPTs are, the greater its EM level becomes. We also identify practical contributions and limitations showin in the conclusion section.

Keywords

JEL Classification

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