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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Main Authors: | Pham Duc Hieu, Hoang Ha Anh |
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2023-11-01
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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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