Digital Library of Zielona Góra contains 9 272 digital objects
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:
- 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 26 (2022)
Last modified:
Jul 6, 2023
In our library since:
Dec 9, 2022
Number of object content hits:
172
All available object's versions:
https://zbc.uz.zgora.pl/repozytorium/publication/73715
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| Edition name | Date |
|---|---|
| Is short term debt maturity linked to real earning management | Jul 6, 2023 |
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