Quynh Lien Le; Ha Hong Hanh; Thi Minh Phuong Nguyen; … - In: Cogent business & management 10 (2023) 2, pp. 1-23
The current study aims at examining the impact of earnings management on equity liquidity in the Vietnam stock market when considering the direction of earnings management. We used two proxies of equity liquidity, namely quoted spread and effective spread, and analyzed the data using ordinary...