Obiekt
Tytuł: Is short term debt maturity linked to real earning management
Autor:
Nguyen Thanh Liem ; Trinh Quoc Trung ; Nguyen Vinh Khuong ; Cao Thi Mien Thuy
Data wydania:
Typ zasobu:
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:
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.
Wydawca:
Zielona Góra: Faculty of Economics and Management Press
Format:
Identyfikator zasobu:
DOI:
Strony:
Źródło:
Management, vol. 26, no 1 (2022)
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 26 (2022)
Data ostatniej modyfikacji:
2022-12-09
Data dodania obiektu:
2022-12-09
Liczba wyświetleń treści obiektu:
88
Wszystkie dostępne wersje tego obiektu:
https://zbc.uz.zgora.pl/repozytorium/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)
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Management, vol. 27 (2023)
| Nazwa wydania | Data |
|---|---|
| Is short term debt maturity linked to real earning management | 2022-12-09 |
