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Earnings Manipulation Benchmark For Nonfinancial Listed Companies In Vietnamese Stock Market

Anh Huu Nguyen et al.

Accounting and Taxation2018article
ABDC C
Weight
0.34

What the paper says

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.

1 citation

Cite this paper

@article{anh2018,
  title        = {{Earnings Manipulation Benchmark For Nonfinancial Listed Companies In Vietnamese Stock Market}},
  author       = {Anh Huu Nguyen et al.},
  journal      = {Accounting and Taxation},
  year         = {2018},
}

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Earnings Manipulation Benchmark For Nonfinancial Listed Companies In Vietnamese Stock Market

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Evidence weight

0.34

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.