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Detecting Earning Management of Companies Listing on HOSE

Author

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  • Vo Thi Quy
  • Duong Trong Nhan

Abstract

The study is aimed to detecting earning management from companies listing in Ho Chi Minh Stock Exchange (HOSE) during the period from 2013 – 2015 by using 2 models, Jones (1991) and Modified Jones Model developed by Dechow et al. (1995). Moreover, we also tested the effectiveness of Jones (1991) for detecting firms’ earning management since prior researches showed that Jones (1991) has lower standard error in detecting accruals based earning management compared with other models as suggested by DeAngelo et al. (1994). Hence we proposed that Jones (1991) provides a more significant outcome for estimating the nondiscretionary component of accruals and thus less exposed to misspecifications error from absent variables. We found that Jones (1991) illustrates a better explainable ability even though the adjusted R-square of the models is closely similar with each other.

Suggested Citation

  • Vo Thi Quy & Duong Trong Nhan, 2017. "Detecting Earning Management of Companies Listing on HOSE," Asian Journal of Social Sciences and Management Studies, Asian Online Journal Publishing Group, vol. 4(2), pages 82-87.
    • Handle: RePEc:aoj:ajssms:v:4:y:2017:i:2:p:82-87:id:514
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    File URL: http://asianonlinejournals.com/index.php/AJSSMS/article/view/514/517
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    Cited by:

    1. Mohamad Ezrien Bin Mohamad Kamal & Siti Sarah Binti Khazalle, 2021. "Concealing Financial Distress With Earnings Management: A Perspective on Malaysian Public Listed Companies," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(2), pages 341-356, April.

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