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...

Researchers have well documented the positive effects of innovation on growth and productivity. However, innovation might be associated with unexpected consequences, especially in term of earnings quality. In this paper, we employ the Bayesian linear regression to shed light on the relationship...

Research on the impact of audit quality on earnings persistence is of interest to managers, investors, and researchers. However, the results have been inconsistent. Therefore, this study was undertaken to examine the link between audit quality and earnings persistence with audit firm size as a...