Testing and identifying model for earnings management behavior of the listed companies in Vietnam | Zendy

Hien Anh Nguyen | Zendy; Trung T. Pham | Zendy

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Testing and identifying model for earnings management behavior of the listed companies in Vietnam

Author(s) -

Hien Anh Nguyen,

Trung T. Pham

Publication year - 2015

Publication title -

science and technology development journal

Language(s) - English

Resource type - Journals

ISSN - 1859-0128

DOI - 10.32508/stdj.v18i3.856

Subject(s) - earnings management , earnings , business , order (exchange) , accounting , actuarial science , econometrics , economics , finance

A number of different models to identify earnings management behavior have been introduced by researchers. The three most popular ones are model of Jones (1991), Modified-Jones Model of Dechow, Sloan and Sweeney (1995) and the model of Kothari, Leone and Wasley (2005). This study aims to conducts tests in order to find the most suitable model in identifying earnings management behavior of the listed companies in Vietnam; thereby detecting trend in earnings management of these companies’ managers.

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