Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies

Earnings management is considered to be one of the most important issues related to financial statements, which has been well-documented in accounting theory and practice for a long time. Earnings management has become a critical topic in accounting, but few researchers have addressed this issue i...

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Main Authors: Nguyen, Huu Anh, Nguyen, Ha Linh
Format: Article
Language:English
Published: H. : ĐHQGHN 2017
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Online Access:http://repository.vnu.edu.vn/handle/VNU_123/56318
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Institution: Vietnam National University, Hanoi
Language: English
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spelling oai:112.137.131.14:VNU_123-563182018-07-25T07:39:24Z Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies Nguyen, Huu Anh Nguyen, Ha Linh Earnings management, detecting, M-score model, non-financial Vietnamese listed companies Earnings management is considered to be one of the most important issues related to financial statements, which has been well-documented in accounting theory and practice for a long time. Earnings management has become a critical topic in accounting, but few researchers have addressed this issue in the Vietnamese context. This paper examines earnings management detection among Vietnamese companies listed on the Hochiminh Stock Exchange (HOSE) by using the Beneish M-score model for a sample of 229 non-financial Vietnamese companies listed on the HOSE during 2013-2014. The results showed that 48.4% non-financial Vietnamese companies listed on the HOSE were involved in earnings management and the sample observations fit the Beneish M-score model. In conclusion, this study suggests that the M-score model is one of the useful techniques in detecting earnings manipulation behaviors of the companies and it could be applied for an improvement in financial reporting quality and a better protection for investors 2017-08-10T07:10:08Z 2017-08-10T07:10:08Z 2016 Article Nguyen, H. A., Nguyen, H. L. (2016). Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies. VNU Journal of Science: Economics and Business, Vol. 32, No. 2, 14-23. 2588-1108 http://repository.vnu.edu.vn/handle/VNU_123/56318 en VNU Journal of Science: Economics and Business, Vol. 32;No. 2 () application/pdf H. : ĐHQGHN
institution Vietnam National University, Hanoi
building VNU Library & Information Center
country Vietnam
collection VNU Digital Repository
language English
topic Earnings management, detecting, M-score model, non-financial Vietnamese listed companies
spellingShingle Earnings management, detecting, M-score model, non-financial Vietnamese listed companies
Nguyen, Huu Anh
Nguyen, Ha Linh
Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies
description Earnings management is considered to be one of the most important issues related to financial statements, which has been well-documented in accounting theory and practice for a long time. Earnings management has become a critical topic in accounting, but few researchers have addressed this issue in the Vietnamese context. This paper examines earnings management detection among Vietnamese companies listed on the Hochiminh Stock Exchange (HOSE) by using the Beneish M-score model for a sample of 229 non-financial Vietnamese companies listed on the HOSE during 2013-2014. The results showed that 48.4% non-financial Vietnamese companies listed on the HOSE were involved in earnings management and the sample observations fit the Beneish M-score model. In conclusion, this study suggests that the M-score model is one of the useful techniques in detecting earnings manipulation behaviors of the companies and it could be applied for an improvement in financial reporting quality and a better protection for investors
format Article
author Nguyen, Huu Anh
Nguyen, Ha Linh
author_facet Nguyen, Huu Anh
Nguyen, Ha Linh
author_sort Nguyen, Huu Anh
title Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies
title_short Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies
title_full Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies
title_fullStr Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies
title_full_unstemmed Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies
title_sort using the m-score model in detecting earnings management: evidence from non-financial vietnamese listed companies
publisher H. : ĐHQGHN
publishDate 2017
url http://repository.vnu.edu.vn/handle/VNU_123/56318
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