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The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia

Al-Shattarat, Basiem Khalil - In: Cogent business & management 8 (2021) 1, pp. 1-16

This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the Saudi Stock Exchange (Tadawul) is...

Persistent link: https://www.econbiz.de/10012665521

Determinant of non-GAAP earnings management practices and its impact on firm value

Ibrani, Ewing Yuvisa; Faisal, Faisal; Handayani, Yenny Dwi - In: Cogent business & management 6 (2019), pp. 1-17

This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based on the fraud diamond theory (FDT). FDT is a theory widely used in behavioral research to explain the factors that cause fraud in a company. In addition, this study also explains...

Persistent link: https://www.econbiz.de/10012116701

The impact of tax avoidance on the value of listed firms in Vietnam

Nguyen Minh Hai; Pham Tuan Anh; Yue, Xiao-Guang; Nguyen … - In: Cogent business & management 8 (2021) 1, pp. 1-13

The study aims to examine the impact of tax avoidance on the value of listed firms in Vietnam. Using a sample of 209 … non-financial businesses listed on the Ho Chi Minh Stock Exchange (HOSE) in Vietnam for the period 2010-2018 and the Panel …

Persistent link: https://www.econbiz.de/10012654860

Political connection heterogeneity and firm value in Vietnam

Phuoc Vu Ha; Frömmel, Michael - In: Cogent business & management 7 (2020) 1, pp. 1-17

The observation of firms’ political connections (PCs) in both types of ascribed and acquired PCs has raised the question of their benefits to firms’ operation. Based on 1,365 Vietnamese listed firm-year observations from 2010 to 2014, we find that although firms with both ascribed and...

Persistent link: https://www.econbiz.de/10012625449

Earnings quality and the cost of debt : a case study of Vietnam

Vu Thi Thuy Van; Dang Ngoc Hung; Nguyen Tram Ngoc; … - In: Cogent business & management 9 (2022) 1, pp. 1-22

This paper examines the impact of earnings quality (EQ) on the Vietnam companies' cost of debt (COD). We use data from … companies listed on the Vietnam stock market from 2010 to 2019. In this paper, we develop a model to investigate the influence …

Persistent link: https://www.econbiz.de/10014444267

Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility

Riyadh, Hosam Alden; Al-Shmam, Maher A. - In: Cogent business & management 11 (2024) 1, pp. 1-22

The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...

Persistent link: https://www.econbiz.de/10014527123

Earnings management and accounting performance of new firms listings : evidence from the Vietnamese stock market

Anh Huu Nguyen; Duong Chi Thi - In: Cogent business & management 9 (2022) 1, pp. 1-22

Chi Minh, Vietnam stock exchange for the period of 2009 to 2017. Four cross-sectional models were adopted for this study …

Persistent link: https://www.econbiz.de/10014429045

Ownership structure and earnings management : empirical evidence from Vietnam

Huu Anh Nguyen; Quynh Lien Le; Vu Thi Kim Anh - In: Cogent business & management 8 (2021) 1, pp. 1-21

This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance … structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant … affects earnings management. Using the sample from 489 non-financial companies listed on the Vietnam stock market, we found …

Persistent link: https://www.econbiz.de/10012659681

Corporate governance and earnings management struggles : responses to adapt a modern capital mobilisation in the transitional economy

Thi Bich Chi Pham; Nguyen Ha Linh; Thu Minh Thi Vu; Van … - In: Cogent business & management 9 (2022) 1, pp. 1-19

As one of the market socialist countries with the dominant power of the government, Vietnam has recognised the … importance of the open market with modern corporations regarding capital mobilisation. Up to 2000, Vietnam officially established …

Persistent link: https://www.econbiz.de/10014434050

Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms

Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent business & management 6 (2019), pp. 1-22

In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017, we can investigate earnings value relevance. As...

Persistent link: https://www.econbiz.de/10012115339

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