Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies

Earnings management is considered to be one of the most important issues related to financial statements, which has been well-documented in accounting theory and practice for a long time.

Tác giả:         Nguyen Huu Anh, Nguyen Ha Linh
In trong:        Chuyên san Kinh tế và Kinh doanh
Số:                Tập 32, Số 2, 2016, tr. 14-23
Ngôn ngữ:     Tiếng Anh
Từ khóa:     Earnings management, detecting, M-score model, non-financial Vietnamese listed companies


Tóm tắt:
      Earnings management is considered to be one of the most important issues related to financial statements, which has been well-documented in accounting theory and practice for a long time. Earnings management has become a critical topic in accounting, but few researchers have addressed this issue in the Vietnamese context. This paper examines earnings management detection among Vietnamese companies listed on the Hochiminh Stock Exchange (HOSE) by using the Beneish M-score model for a sample of 229 non-financial Vietnamese companies listed on the HOSE during 2013-2014. The results showed that 48.4% non-financial Vietnamese companies listed on the HOSE were involved in earnings management and the sample observations fit the Beneish M-score model. In conclusion, this study suggests that the M-score model is one of the useful techniques in detecting earnings manipulation behaviors of the companies and it could be applied for an improvement in financial reporting quality and a better protection for investors.

>> Xem chi tiết


 
 
Loading...
 
  Ban biên tập

Trưởng ban:


PGS.TS. Nguyễn Hồng Sơn


Phó trưởng ban:


TS. Nguyễn Anh Thu


Thành viên:


TS. Regina M. Abrami

PGS.TS. Christopher Gan

GS.TS. Matsui Yoshiki

PGS.TS. Lê Bộ Lĩnh

PGS.TSKH. Võ Đại Lược

PGS.TS. Phùng Xuân Nhạ

GS. James Riedle

GS. TS. Takakuwa Soemon

GS.TSKH. Nguyễn Quang Thái

TS. Nguyễn Đức Thành

TS. Võ Trí Thành

GS.TS. Trần Văn Thọ

PGS.TS Phạm Văn Dũng

 
 
free stats Bản quyền thuộc về Trường Đại học Kinh tế - Đại học Quốc gia Hà Nội
144 đường Xuân Thủy, quận Cầu Giấy, Hà Nội.
Tel: (84.4) 37547506    Fax: (84.4) 37546765
Email: news_ueb@vnu.edu.vn
Website: http://ueb.edu.vn - http://ueb.vnu.edu.vn