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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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 |
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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 |
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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 |
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H. : ĐHQGHN |
publishDate |
2017 |
url |
http://repository.vnu.edu.vn/handle/VNU_123/56318 |
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