Is short term debt maturity linked to real earning management?
This paper explores the association between the maturity of short-term debt and real earnings management in the context of an emerging market. We use a panel dataset of listed firms in Vietnam over the period from 2009 to 2017 and employ conventional methods for panel data analysis. Our work contrib...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Law and Economic Sciences University of Zielona Góra
2022-01-01
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| Series: | Management |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/manment-2019-0090 |
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