Please use this identifier to cite or link to this item:
https://dspace.ctu.edu.vn/jspui/handle/123456789/70460
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Le, Dinh Truc | - |
dc.contributor.author | Ngo, Nhat Phuong Diem | - |
dc.date.accessioned | 2021-12-16T01:20:12Z | - |
dc.date.available | 2021-12-16T01:20:12Z | - |
dc.date.issued | 2019 | - |
dc.identifier.issn | 2525-2267 | - |
dc.identifier.uri | https://dspace.ctu.edu.vn/jspui/handle/123456789/70460 | - |
dc.description.abstract | This 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.iso | en | vi_VN |
dc.relation.ispartofseries | Tạp chí Khoa học và Công nghệ Trường Đại học Công nghiệp Thành pố Hồ Chí Minh;Số 37A - Tr.164-176 | - |
dc.subject | Board | vi_VN |
dc.subject | corporate governance | vi_VN |
dc.subject | Earnings management | vi_VN |
dc.title | Synthesis factors representing corporate governance impact on earnings management of the listed manufacture companies in Vietnam | vi_VN |
dc.type | Article | vi_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 | Size | Format | |
---|---|---|---|---|
_file_ Restricted Access | 5.78 MB | Adobe PDF | ||
Your IP: 18.116.37.31 |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.