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Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies
VNU Journal of Science: Economics and Business
View Archive Info| Field | Value | |
| Title |
Using the M-score Model in Detecting Earnings Management: Evidence from Non-Financial Vietnamese Listed Companies
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| Creator |
Anh, Nguyen Huu
Linh, Nguyen Ha |
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| Description |
AbstractEarnings 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.Received 15 July 2015, revised 9 June 2016, accepted 28 June 2016Keywords: Earnings management, detecting, M-score model, non-financial Vietnamese listed companies.
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| Publisher |
Vietnam National University, Hanoi
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| Date |
2016-06-15
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
https://js.vnu.edu.vn/EAB/article/view/1287
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| Source |
VNU Journal of Science: Economics and Business; Vol 32 No 2
Chuyên san Kinh tế và Kinh doanh; Vol 32 No 2 2588-1108 2615-9287 |
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| Language |
eng
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| Relation |
https://js.vnu.edu.vn/EAB/article/view/1287/1251
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| Rights |
Copyright (c) 2016 VNU Journal of Science: Economics and Bussiness
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