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

• Main Authors: Nguyen, Huu Anh, Nguyen, Ha Linh
• 格式: Article
• 語言: English
• 出版: H. : ĐHQGHN 2017
• 主題: Earnings management, detecting, M-score model, non-financial Vietnamese listed companies
• 在線閱讀: http://repository.vnu.edu.vn/handle/VNU_123/56318
• 機構: Vietnam National University, Hanoi

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...