Does real earnings management explain cost of debt? evidence from an emerging economy / Nguyen Vinh Khuong, Nguyen Thanh Liem and Bui Thi Ngan Dung

• Main Authors: Khuong, Nguyen Vinh, Liem, Nguyen Thanh, Dung, Bui Thi Ngan
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA 2021
• Subjects: Credit. Debt. Loans; Commercial credit. Commercial loans. Credit management
• Online Access: https://ir.uitm.edu.my/id/eprint/56531/1/56531.pdf; https://ir.uitm.edu.my/id/eprint/56531/; https://apmaj.uitm.edu.my
• Institution: Universiti Teknologi Mara

This study tested the relationship between real earnings management and debt cost in Vietnam, a developing market. We used the Generalized Method of Moments (GMM) Technique on a sample of 241 listed firms in Vietnam for 7 years from 2010 to 2016, with a total of 1687 observations collected. The regre...