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VNUHCM Journal of

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An official journal of Viet Nam National University Ho Chi Minh City, Viet Nam since 1997

ISSN: 1859-0128
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Economics, Law and Management - Research article Open Access Logo

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

Hien Anh Nguyen 1, *
Trung Thanh Pham 1

  1. Sai Gon University
Correspondence to: Hien Anh Nguyen, Sai Gon University. Email: pvphuc@vnuhcm.edu.vn.
Volume & Issue: Vol. 18 No. 3 (2015) | Page No.: 7-17 | DOI: 10.32508/stdj.v18i3.856
Published: 2015-08-30

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Copyright © 2015 by the author(s).

Copyright The Author(s) 2023. This article is published with open access by Vietnam National University, Ho Chi Minh city, Vietnam. This article is distributed under the terms of the Creative Commons Attribution License (CC-BY 4.0) which permits any use, distribution, and reproduction in any medium, provided the original author(s) and the source are credited. 

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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