@misc{Nguyen_Thanh_Liem_Is,
 author={Nguyen Thanh Liem and Trinh Quoc Trung and Nguyen Vinh Khuong and Cao Thi Mien Thuy},
 howpublished={online},
 publisher={Zielona Góra: Faculty of Economics and Management Press},
 language={eng},
 abstract={This paper explores the association between the maturity of short term debt and real earnings management in the context of an emerging market. We use a panel dataset of listed firms in Vietnam over the period from 2009 to 2017 and employ conventional methods for panel data analysis.},
 abstract={Our work contributes by documenting a non-linear relationship between short-term debt maturity and manipulation of earnings. In particular, businesses prefer to refrain from manipulating earnings at low short-term debt maturity levels but are likely to manage them at higher short-term debt maturity levels. Under a battery of robustness evaluations, this result remains unchanged.},
 abstract={This means that investors/lenders of firms should be vigilant with the information recorded on financial statements because managers can manage corporate earnings, especially at high short-term debt levels.},
 type={artykuł},
 title={Is short term debt maturity linked to real earning management},
 keywords={real earnings management, debt maturity, short-term load, information asymmetry, zarządzanie realnymi zarobkami, zapadalność długu, kredyt krótkoterminowy},
}