Determinants of the Manipulated Financial Statements of Enterprises Listed on the Vietnam Stock Exchange

Author:

Anh Hoang Ha,Da Hanh Tran Minh

Publisher

Springer Nature Singapore

Reference37 articles.

1. Alaryan, L. A., Abu Haija, A. A., & Alrabei, A. M. (2014). The relationship between fair value accounting and presence of manipulation in financial statements. International Journal of Accounting and Financial Reporting, 4(1), 222–237. https://doi.org/10.5296/ijafr.v4i1.5405

2. Anh, N. H., & Linh, N. H. (2016). Using the M-score model in detecting earnings management: Evidence from non-financial Vietnamese listed companies. VNU Journal of Science: Economics and Business, 32(2), 14–23. https://js.vnu.edu.vn/EAB/article/view/1287

3. Atieh, A., & Hussain, S. (2012). Do UK firms manage earnings to meet dividend thresholds? Accounting and Business Research, 42(1), 77–94. https://doi.org/10.1080/00014788.2012.622187

4. Beasley, M. S., Carcello, J., & Hermanson, D. R. (1999). Fraudulent financial reporting: 1987–1997: An analysis (58 p.). American Institute of Certified Public Accountants.

5. Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55(5), 24–36. https://doi.org/10.2469/faj.v55.n5.2296

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