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Debt financing and earnings management : an internal capital market perspective

Wang, Hong-da; Lin, Chan-jane - In: Journal of business finance & accounting : JBFA 40 (2013) 7/8, pp. 842-868

Persistent link: https://www.econbiz.de/10010206015

Earnings management by financing purposes

Hong, Soonwook - In: The journal of applied business research 32 (2016) 6, pp. 1871-1876

Persistent link: https://www.econbiz.de/10011627937

The effect of pyramidal structures on earnings management : evidence from Italian listed companies

Briamonte, Massimiliano Farina; Addeo, Felice; Fiano, Fabio - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 64-73

Persistent link: https://www.econbiz.de/10011793707

External financing and earnings management : evidence in Vietnam

Phuong Bui; Hai Ngo; Nguyen Khuong Vinh; Nguyen Thanh Liem - In: Cogent economics & finance 10 (2022) 1, pp. 1-16

This paper investigates the effect of external financing on earnings management in Vietnam, a bank-dominated economy. Using a sample of 494 listed non-financial firms from 2009 to 2018, we find that external financing is positively related to earnings management, implying that firms have...

Persistent link: https://www.econbiz.de/10014500393