Earnings management to avoid earnings decreases and losses: Evidence from Vietnamese listed companies
Author:
Affiliation:
1. Faculty of Economics & Tourism, Quang Trung University, Quynhon, Vietnam
2. University of Economics, The University of Danang, Danang, Vietnam
Funder
research
Publisher
Informa UK Limited
Subject
Economics and Econometrics,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/23322039.2020.1849980
Reference19 articles.
1. Stakeholders' implicit claims and accounting method choice
2. Earnings management to avoid earnings decreases and losses
3. Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
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