Earnings management by real activities manipulations: A look at Vietnam
By Nguyen Duy Anh (VNP 21) Supervisor: Dr. Vu Viet Quang Abstract This research thesis tests three hypothesizes: (i) In Viet Nam, the listed companies that meet earnings target (zero earnings and zero earnings growth) exhibit the proof of real activities manipulation (ii) Hypothesis 2: there is the difference between the extent of using real activities […]
