Obiekt
Tytuł: The impact of related parties? trading on the listed company`s earnings management - evidence in Vietnam
Współtwórca:
Stankiewicz, Janina - red. nacz. ; Preston, Peter- red. jęz. ; Zmyślony, Roman - red. statyst. ; Skalik, Jan - red. ; Moczulska, Marta - red. ; Adamczyk, Janusz- red.
Tytuł publikacji grupowej:
Streszczenie:
This study considers the impact of related partie` trading (RPTs) on the listed company`s earnings management level (EM) in wietnam`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 Wietnam`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 shown in the conclusion section.
Abstract:
Wydawca:
Zielona Góra: Faculty of Economics and Management Press
Format:
Identyfikator zasobu:
DOI:
Strony:
Źródło:
Management, vol. 24, no 2 (2020)
Jezyk:
Prawa do dysponowania publikacją:
Biblioteka Uniwersytetu Zielonogórskiego
Kolekcje, do których przypisany jest obiekt:
- Repozytorium > Jednostki organizacyjne > Wydział Ekonomii i Zarządzania
- Repozytorium > Typy utworów > Artykuły
- Repozytorium > Czasopisma naukowe i serie wydawnicze UZ > Management
- Repozytorium > Czasopisma naukowe i serie wydawnicze UZ > Management > Management, volumen 24 (2020)
Data ostatniej modyfikacji:
2022-12-06
Data dodania obiektu:
2022-12-06
Liczba wyświetleń treści obiektu:
105
Wszystkie dostępne wersje tego obiektu:
https://zbc.uz.zgora.pl/repozytorium/publication/73308
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| Nazwa wydania | Data |
|---|---|
| The impact of related parties? trading on the listed company`s earnings management - evidence in Vietnam | 2022-12-06 |
