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Earnings manipulation benchmark for non-financial listed companies in Vietnamese stock market
Nguyen Huu Anh; Nguyen Ha Linh; Yoon, Sung Wook - In: Accounting & taxation : AT 10 (2018) 1, pp. 39-49
Persistent link: https://www.econbiz.de/10011880696
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Earnings Manipulation Benchmark for Nonfinancial Listed Companies in Vietnamese Stock Market
Nguyen, Anh Huu - 2019
The paper examines earnings management detection using the Beneish M-score benchmark model on a sample of 468 non-financial Vietnamese companies listed on the Hochiminh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX) during 2013-2014. The results show that 40 % of non-financial...
Persistent link: https://www.econbiz.de/10012898952
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Identifying different types of tax avoidance : Implications for empirical research
Guenther, David A.; Krull, Linda K.; Williams, Brian M. - In: The journal of the American Taxation Association : a … 43 (2021) 1, pp. 27-50
Persistent link: https://www.econbiz.de/10012629981