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Earnings Manipulation Benchmark For Nonfinancial Listed Companies In Vietnamese Stock Market

Author

Listed:
  • Nguyen Huu Anh
  • Nguyen Ha Linh
  • Sung Wook Yoon

Abstract

The paper examines earnings management detection using the Beneish M-score benchmark model on a sample of 468 non-financial Vietnamese companies listed on the Hochiminh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX) during 2013-2014. The results show that 40 % of non-financial Vietnamese- listed companies were involved in earnings management, and the sampled observations do fit the Beneish M-score model. This study suggests that the M-score model is a useful technique to use to detect the earnings manipulation behaviors of companies in Vietnam. The M-score model is also a reliable tool for investors to make when making decisions and verifying the reliability of accounting information found in financial reports.

Suggested Citation

  • Nguyen Huu Anh & Nguyen Ha Linh & Sung Wook Yoon, 2018. "Earnings Manipulation Benchmark For Nonfinancial Listed Companies In Vietnamese Stock Market," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 39-49.
    • Handle: RePEc:ibf:acttax:v:10:y:2018:i:1:p:39-49
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    More about this item

    Keywords

    Earnings Management; Detecting; M-Score Model; Non-Financial Vietnamese Listed Companies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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