Open AccessTesting and identifying model for earnings management behavior of the listed companies in Vietnam
Author(s) -
Hien Anh Thi Nguyen,
Trung Thanh Pham
Publication year - 2015
Publication title -
khoa học công nghệ
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.