Please use this identifier to cite or link to this item: https://dspace.ctu.edu.vn/jspui/handle/123456789/70460
Full metadata record
DC FieldValueLanguage
dc.contributor.authorLe, Dinh Truc-
dc.contributor.authorNgo, Nhat Phuong Diem-
dc.date.accessioned2021-12-16T01:20:12Z-
dc.date.available2021-12-16T01:20:12Z-
dc.date.issued2019-
dc.identifier.issn2525-2267-
dc.identifier.urihttps://dspace.ctu.edu.vn/jspui/handle/123456789/70460-
dc.description.abstractThis research aims at assessing the impact of corporate governance through two synthesis factors of the Board and the Audit Committee to the behavior of earnings management through a data sample consisting of 58 listed manufacture companies from 2012 to 2016 in Vietnam securities market. The regression results according to the random estimation model measure the level of cash flow abnormality, production cost and arbitrary cost abnormality; the representative of earnings management behaviors according to Roychowdhury (2006) model acknowledges that the synthesis factor of the Board has an inverse and statistically significant correlation with the earnings management behavior.vi_VN
dc.language.isoenvi_VN
dc.relation.ispartofseriesTạp chí Khoa học và Công nghệ Trường Đại học Công nghiệp Thành pố Hồ Chí Minh;Số 37A - Tr.164-176-
dc.subjectBoardvi_VN
dc.subjectcorporate governancevi_VN
dc.subjectEarnings managementvi_VN
dc.titleSynthesis factors representing corporate governance impact on earnings management of the listed manufacture companies in Vietnamvi_VN
dc.typeArticlevi_VN
Appears in Collections:Khoa học và Công nghệ Trường Đại học Công nghiệp Thành phố Hồ Chí Minh

Files in This Item:
File Description SizeFormat 
_file_
  Restricted Access
5.78 MBAdobe PDF
Your IP: 18.116.37.31


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.