Market competition and earnings management: Evidence from Vietnam
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This paper examines the relation between market competition and earnings management in Vietnamese listed firms. By using the absolute value of discretionary accruals as a measure of earnings management, I am able to capture both directions of earnings management, and offer evidence on the impact of heightened competition on earnings management.
Nội dung trích xuất từ tài liệu:
Market competition and earnings management: Evidence from Vietnam
Nội dung trích xuất từ tài liệu:
Market competition and earnings management: Evidence from Vietnam
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Product market competition Earnings management Vietnamese listed firms Market competition Firm’s managersGợi ý tài liệu liên quan:
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