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Abstract
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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Article Details
Issue: Vol 18 No 3 (2015)
Page No.: 7-17
Published: Aug 30, 2015
Section: Economics, Law and Management - Research article
DOI: https://doi.org/10.32508/stdj.v18i3.856
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Copyright: The Authors. This is an open access article distributed under the terms of the Creative Commons Attribution License CC-BY 4.0., which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
How to Cite
Nguyen, H., & Pham, T. (2015). Testing and identifying model for earnings management behavior of the listed companies in Vietnam. Science and Technology Development Journal, 18(3), 7-17. https://doi.org/https://doi.org/10.32508/stdj.v18i3.856
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