By combining Empirical Distribution Approach (EDA) and Discretionary Accruals Approach (DAA) with data including 2,949 observations of 295 Vietnamese listed companies from 2006 to 2016, we provide evidence that the firms have conducted earnings management behavior to avoid losses but have not...

Many Vietnamese companies' net incomes have increased significantly in recent years as a result of creative competitive strategies, but many of them are being forced to delist due to persistent losses and manipulative earnings. In this paper, we are the first to investigate the simultaneous...

The purpose of this paper is to examine alternative reporting formats of comprehensive income (CI) information and measures the extent to which losses are being accumulated in other comprehensive income (OCI) in the specific context of two major FASB updates: Summary of Financial Accounting...

This study investigates the impact of multimarket contacts on bank profitability in the Vietnamese banking system from 2006 to 2015 using the system GMM. The findings indicate in general no evidence of the mutual forbearance hypothesis in this sector. However, we do find evidence of tacit...

Using a linear model, previous studies on the ownership concentration-firm performance nexus have produced inconsistent empirical findings and found no consensus concerning the measure of agency conflict control mechanism. Using a non-monotonic model and a combination of agency conflict control...

The purpose of this paper is to investigate whether human capital affects firm value by following a positive methodological approach. According to the clas- sical theory of economic growth, the output of a country depends on its human and physical capital. At the micro-level, the same theory...

The purpose of this study is to examine the mediating effect of investment decisions on the relationship between Enterprise Risk Management (ERM) and firm value. Two hundred and twenty-four companies listed on the Indonesia Stock Exchange for period 2017–2018 were selected as sample by...