Search Results - subject:"earnings management and equity liquidity"

The association between upward and downward earnings management and equity liquidity: empirical evidence from non-financial firms listed in Vietnam

Le, Quynh Lien; Ha, Hanh Hong; Nguyen, Thi Minh Phuong; … - 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...

Persistent link: https://www.econbiz.de/10014527482

The association between upward and downward earnings management and equity liquidity : empirical evidence from non-financial firms listed in Vietnam

Quynh Lien Le; Ha Hong Hanh; Thi Minh Phuong Nguyen; … - In: Cogent business & management 10 (2023) 2, pp. 1-23

Persistent link: https://www.econbiz.de/10014504925