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Using the M-score model in detecting earnings management: Evidence from non-financial Vietnamese listed companies

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.

Từ khóa: M-score model, Earnings management, Non-financial listed companies, Beneish model, Sales growth index, Depreciation index

10 p tailieu_thuviendanang 26/02/2018 236 1

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