COVID-19 outbreak and earnings management: evidence from Vietnam
The paper investigates various firms’ earnings management (EM) during the COVID-19, and post-COVID-19 periods in Vietnam from 2016 to 2023. It examines 635 Vietnamese-listed non-financial companies from 2016 to 2023. The paper employs a two-step generalized method of moments (GMM) approach to run th...
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-08-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2543044 |
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