The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms

Khanh, Mai Thi Hoang; Thu, Phung Anh

doi:10.14254/2071-789x.2019/12-4/18

Cited by 51 publications

(49 citation statements)

References 51 publications

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“…[16] evaluate the earnings performance in tourism from the synergies of the state authorities, local authorities, and tourism business. [17] examine the effect of leverage on the form and extent of earnings management. Four models are employed to estimate the level of discretional accruals and real earnings management.…”

Section: Literature Reviewmentioning

confidence: 99%

Earnings management: Local or global phenomenon in the Visegrad Four?

Ďurana

Bačík

2021

SHS Web of Conf.

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Research background: Increasing number of national scientific studies related to business finance shows that the earnings management phenomenon as a legal apparatus of manipulation business profit plays a significant role in financial reports in conditions of Slovak economy. Slovakia belongs to Visegrad Four, group of very historically and developmentally close countries. That is why it is relevant to compare the issue of earnings manipulation it these countries’ context. Purpose of the article: The main purpose of the article is to confirm global approach to manipulation of earnings in the Visegrad Four’s enterprises and justify that managers incline to earnings management systematically in all analysed group not only at a local level in chosen country. Methods: This econometric investigation used the observations of earnings before interest, taxes, depreciation and amortization of 1,058 Slovak enterprises, 688 Czech enterprises, 1,376 Polish enterprises and 731 Hungarian enterprises. It was investigated nine-years period from 2010 to 2018. Non-parametric time series trend modelling was run by Mann-Kendall test and estimation of the slope of the trend by Sen’s method used a linear model. Findings & Value added: The article focused on nine-years development of earnings before interest, taxes, depreciation and amortization in the Visegrad Four’s enterprises. It was found out the systematic trend manipulation in all analysed countries. This fact highlighted that earnings management is not local phenomenon, but its development is globally preferred tool of business finance.

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Section: Literature Reviewmentioning

confidence: 99%

Earnings management: Local or global phenomenon in the Visegrad Four?

Ďurana

Bačík

2021

SHS Web of Conf.

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“…‫تؾل‬ ‫فقد‬ ‫السثال‬ ‫سب‬ ‫عمى‬ Bartov (1993 (Chung, Firth, & Kim, 2005;DeFond & Park, 1997;Jelinek, 2007;Lee, Lev, & Yeo, 2007;Rodríguez-Pérez & Van Hemmen, 2010;Zhong, Gribbin, & Zheng, 2007) . ‫ية‬ ‫اس‬ ‫ودر‬ ، (Gao et al, 2017) ‫ي‬ ‫اس‬ ‫ودر‬ ، ( ‫ؽ‬ ‫ي‬ ‫حد‬ ‫ة‬ 2017 ‫ية‬ ‫اس‬ ‫ودر‬ ،) Kaushik and Kumar (2018) ‫اسة‬ ‫ودر‬ ، Hoang and Phung (2019) . (Anagnostopoulou & Tsekrekos, 2017;Barton, 2001;Beatty et al, 1995;Hunt et al, 1996;Pincus & Rajgopal, 2002;Zang, 2012) .…”

Section: ‫ي‬ ‫ي‬ ‫ي‬ ‫ي‬ ‫و‬mentioning

confidence: 99%

“…‫ية‬ ‫ي‬ ‫اس‬ ‫در‬ ‫يدمت‬ ‫ي‬ (Anagnostopoulou & Tsekrekos, 2017;Cohen et al, 2008;Cohen & Zarowin, 2010;Zang, 2012) ‫السقاآليس.‬ ‫هره‬ ‫قياس‬ ‫ية‬ ‫كي‬ ‫آلم‬ ‫يسا‬ ‫و‬ . (Anagnostopoulou & Tsekrekos, 2017;Cohen et al, 2008;Cohen & Zarowin, 2010;Hoang & Phung, 2019;Park, 2016;Zang, 2012 (Anagnostopoulou & Tsekrekos, 2017;Zang, 2012) ‫يؾذج‬ ‫شس‬ ‫يؽ‬ ‫م‬ ‫ية‬ ‫معدل‬ ‫يخة‬ ‫شد‬ ‫يتخدام‬ ‫اس‬ ‫يؼ‬ ‫ت‬ ‫يد‬ ‫فق‬ (Altman, 1968(Altman, , 2013 (Anagnostopoulou & Tsekrekos, 2017;Chan et al, 2015;Zang, 2012) . (Anagnostopoulou & Tsekrekos, 2017;Chan et al, 2015;Zang, 2012) .…”

Section: ‫الحكيكية‬ ‫األنذظة‬ ‫في‬ ‫التالعب‬ ‫قياس‬mentioning

confidence: 99%

“…(Cohen et al, 2008;Cohen & Zarowin, 2010) ‫يت‬ ‫ي‬ ‫ام‬ ‫يد‬ ‫ي‬ ‫و‬ . Zang (Anagnostopoulou & Tsekrekos, 2017;Bushee, 2001;Cohen, Mashruwala, & Zach, 2010;Gao, Gao, & Wang, 2017;Hoang & Phung, 2019;Jackson & Wilcox, 2000;Kaushik & Kumar, 2018;Roychowdhury, 2006) . Beuselinck et al, 2019;Beyer et al, 2019;Healy & Wahlen, 1999;Jones, 1991;Kothari, Leone, & Wasley, 2005 ) .…”

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confidence: 99%

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قیاس أثر الرافعة المالیة على المفاضلة بین التلاعب فی الأنشطة الحقیقیة وإدارة الأرباح على أساس الاستحقاق: دراسة تطبیقیة على الشرکات السعودیة

عبدالمجيد¹

2020

الفکر المحاسبى

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“…Earnings management represents a complex [1] and compound phenomenon in the global environment. This phenomenon belongs to the integral and fundamental part of companies' business finance.…”

Section: Introductionmentioning

confidence: 99%

Motives and techniques of earnings management used in a global environment

Straková

2021

SHS Web of Conf.

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Research background: From a research perspective, it is very important to point out motives and used techniques of earnings management because it allows better identify the factors that drive the decision to practice earnings management. Motives of earnings management can be organized thematically into contractual obligations, asset pricing, or influencing external parties which are carried out through the use of various earnings management techniques. Purpose of the article: The article aims to identify all possible motives leading to the practice of earnings management in companies in a global environment and to point out the individual techniques of earnings management, which are used to realize the individual motives. Methods: The method of description and the method of classification of technical terms are used to specify in more detail the motives and techniques of earnings management used in the global environment. Findings & Value added: In a global environment exist strong motives for managers to practice earnings management. These motives include better pricing of securities, beating analysts’ expectations, avoid negative earnings, show better performance than past, better compensation of managers, tax evasion, external finance attraction, concealment of poor performance, favorable contracts from suppliers, customers, lenders, and employees and avoiding technical default on debts covenants. Another dimension of earnings management is the stress level of managers builds up due to expectations of better performance by stakeholders. In a global environment, there are several techniques used to practice motives leading to earnings management. These techniques are described in more detail in the article.

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The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms

Cited by 51 publications

References 51 publications

Earnings management: Local or global phenomenon in the Visegrad Four?

Earnings management: Local or global phenomenon in the Visegrad Four?

قیاس أثر الرافعة المالیة على المفاضلة بین التلاعب فی الأنشطة الحقیقیة وإدارة الأرباح على أساس الاستحقاق: دراسة تطبیقیة على الشرکات السعودیة

Motives and techniques of earnings management used in a global environment

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