Object
Title: Is short term debt maturity linked to real earning management
Creator:
Nguyen Thanh Liem ; Trinh Quoc Trung ; Nguyen Vinh Khuong ; Cao Thi Mien Thuy
Date:
Resource Type:
Contributor:
Stankiewicz, Janina - red. nacz. ; Preston, Peter- red. jęz. ; Zmyślony, Roman - red. statyst. ; Skalik, Jan - red. ; Moczulska, Marta - red. ; Adamczyk, Janusz- red.
Group publication title:
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. ; 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. ; 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.
Publisher:
Zielona Góra: Faculty of Economics and Management Press
Format:
Resource Identifier:
DOI:
Pages:
Source:
Management, vol. 26, no 1 (2022)
Language:
Rights:
Biblioteka Uniwersytetu Zielonogórskiego
Object collections:
- Digital Library of Zielona Góra > Repository > Faculties > Faculty of Economics and Management
- Digital Library of Zielona Góra > Repository > Types of work > Articles
- Digital Library of Zielona Góra > Repository > Scientific journals and UZ publishing series > Management
- Digital Library of Zielona Góra > Repository > Scientific journals and UZ publishing series > Management > Management, volumen 26 (2022)
Last modified:
Dec 9, 2022
In our library since:
Dec 9, 2022
Number of object content hits:
70
All available object's versions:
https://zbc.uz.zgora.pl/publication/73715
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Management
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Management, vol. 27 (2023)
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Management, vol. 26 (2022)
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Management, vol. 26, no 1 (2022)
- Human capital, digital transformation, and firm performance of startups in Vietnam
- Sustainable Supply Chain Finances implementation model and Artificial Intelligence for innovative omnichannel logistics
- The Impact of Social Media Sites on Developing Consistently among Students to Achieve Responsible Behaviour: a Field Study for Students of Northern Border University
- Are regional airports economic effectiveness oriented? Evidence from Poland
- Gender Differences in the Impact of Worklife on Executives` Psychological Health
- Sharing and connecting information in the context of the Covid-19 pandemic and training skills for employees to meet the needs of businesses in digital transformation
- Analyzing an Unconventional Success Story Chick-fil-A Fast Food Restaurants in the USA
- Human resources quality improvement from the perspective of Kaizen practice
- Efficiency of project management in higher education establishments on the example of Gdynia Maritime University = Efektywność zarządzania projektami w jednostkach szkolnictwa wyższego na przykładzie Uniwersytetu Morskiego w Gdyni
- Is short term debt maturity linked to real earning management
- Internationalization and Quality Assurance in Higher Education
- A model for managing the security of maritime critical infrastructure under the conditions of the fourth industrial revolution = Model zarządzania bezpieczeństwem morskiej infrastruktury krytycznej w warunkach czwartej rewolucji przemysłowej
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Management, vol. 26, no 2 (2022)
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Management, vol. 26, no 1 (2022)
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Management, vol. 25 (2021)
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Management, vol. 24 (2020)
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Management, vol. 23 (2019)
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Management, vol. 22 (2018)
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Management, vol. 21 (2017)
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Management, vol. 20 (2016)
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Management, vol. 19 (2015)
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Management, vol. 18 (2014)
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Management, vol. 17 (2013)
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Management, vol. 16 (2012)
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Management, vol. 27 (2023)
| Edition name | Date |
|---|---|
| Is short term debt maturity linked to real earning management | Dec 9, 2022 |
