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The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …
Persistent link: https://www.econbiz.de/10014434955
This study was conducted to investigate the determinants of bank’s stability in an emerging country. Data were collected from the commercial banks listed on Vietnam’s Stock Exchanges over the years from 2010 to 2018. Further, the generalized method of moments (GMM) regression technique to...
Persistent link: https://www.econbiz.de/10012628395
Green bonds, as one of the main tools of green finance, have become an important choice of enterprises in green industries. Therefore, it has become an important theoretical and practical hot topic whether to select and what factors affect a choice to issue labeled green bonds for enterprises...
Persistent link: https://www.econbiz.de/10012115793
The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting performance at the time of the listing event. The analysis is based on a sample of 189 firms listing their securities on the Ho Chi Minh, Vietnam stock exchange for the period of 2009...
Persistent link: https://www.econbiz.de/10014429045
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 influences on direct or indirect management decisions....
Persistent link: https://www.econbiz.de/10012659681
The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...
Persistent link: https://www.econbiz.de/10014460810
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
This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...
Persistent link: https://www.econbiz.de/10014469217
This study aims to prove the consistency of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of Earnings Management in mediating the influence of male CEO masculinity on leverage. This research uses a quantitative approach with the population and research samples...
Persistent link: https://www.econbiz.de/10014436246
This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory as a solution to explain the role of research & development in mediating the influence of male CEO masculinity on earnings management. This study uses a quantitative approach with a...
Persistent link: https://www.econbiz.de/10014443887