Capital structure and practices of accrual-based earnings management among non-financial Vietnamese listed firms

This paper’s primary goal is to examine the influence of a firm’s capital structures on practices of accrual-based earnings management by doing empirical research covering 51 non-financial Vietnamese listed companies during a period from 2013 to 2022. To estimate accrual-based earnings management pr...

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Bibliographic Details
Main Authors: Pham Duc Hieu, Hoang Ha Anh
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2023-11-01
Series:Investment Management & Financial Innovations
Subjects:
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19105/IMFI_2023_04_Hieu.pdf
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