Object
Title: The impact of related parties? trading on the listed company`s earnings management - evidence in Vietnam
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_pl:
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:
Publisher:
Zielona Góra: Faculty of Economics and Management Press
Format:
Resource Identifier:
DOI:
Pages:
Source:
Management, vol. 24, no 2 (2020)
Language:
Rights:
Biblioteka Uniwersytetu Zielonogórskiego
Object collections:
- Repository > Faculties > Faculty of Economics and Management
- Repository > Types of work > Articles
- Repository > Scientific journals and UZ publishing series > Management
- Repository > Scientific journals and UZ publishing series > Management > Management, volumen 24 (2020)
Last modified:
Dec 6, 2022
In our library since:
Dec 6, 2022
Number of object content hits:
105
All available object's versions:
https://zbc.uz.zgora.pl/repozytorium/publication/73308
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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. 25 (2021)
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Management, vol. 24 (2020)
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Management, vol. 24, no 1 (2020)
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Management, vol. 24, no 2 (2020)
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- Behavioral intention of young consumers towards the acceptance of social media marketing in Emerging Markets
- Strategies of coping with failure in the structure of managers` professional burnout syndrome = Strategie radzenia sobie z porażką w strukturze syndromu wypalenia zawodowego menedżerów
- Job stress and organizational citizenship behavior among university teachers within Bangladesh: mediating influence of occupational commitment
- Plans for better business performance of Sony in Japan - and suggestions for management and financial accounting transparency
- Impact of macro economic factors and financial development on energy projects - case in ASEAN countries
- Sources of financing the activities promoting sport and physical education on the basis of the example of Polish foundations and associations = Źródła finansowania działań promujących sport i wychowanie fizyczne na przykładzie polskich fundacji i stowarzyszeń
- The impact of related parties? trading on the listed company`s earnings management - evidence in Vietnam
- Current situation of Bitcoin management and use: perspectives from the world and recommendations for Vietnam
- Pro-environmental actions of agricultural farms - example of holdings from the Wielkopolska region = Działania prośrodowiskowe gospodarstw rolnych - przykład gospodarstw z Wielkopolski
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Management, vol. 24, no 1 (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 |
|---|---|
| The impact of related parties? trading on the listed company`s earnings management - evidence in Vietnam | Dec 6, 2022 |
