The impact of related parties’ trading on the listed company’s earnings management - evidence in Vietnam

Hong Nguyen Thi Phuong and Tran Van Loi
Additional contact information
Hong Nguyen Thi Phuong: Ph.D., University of Economics, Ho Chi Minh cityVietnam
Tran Van Loi: M.Sc., University of Economics, Ho Chi Minh cityVietnam

Management, 2020, vol. 24, issue 2, 181-208

Abstract: This study considers the impact of related parties’ trading (RPTs) on the listed company’s earnings management level (EM) in Vietnam’s securities market, of which EM is measured according to the modified Jones model by Dechow and Associates (1995). Through using 5 more control variables as public. How auditing firm, firm size, financial leverage, revenue growth and operating cash flow affect EM, The research results show that RPTs impact the same dimension on EM level. The study provides empirical evidence of the impact of RPTs on the EM level of companies listed on Vietnam’s securities market. Among its results to science is that it indicated with evidence, the higher the RPTs are, the greater its EM level becomes. We also identify practical contributions and limitations showin in the conclusion section.

Keywords: Earnings management; Related parties trading; modified Jones model (search for similar items in EconPapers)
JEL-codes: M4 M41 M48 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.2478/manment-2019-0053 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:manmen:v:24:y:2020:i:2:p:181-208:n:6

DOI: 10.2478/manment-2019-0053

Access Statistics for this article

Management is currently edited by Janina Stankiewicz

More articles in Management from Sciendo
Bibliographic data for series maintained by Peter Golla ().