The effect of related party transactions on earnings management of listed companies in Vietnam
Recent presence of related party transactions in scandal accounting frauds has attracted academic researches’ concerns about the role of related party transactions in earnings management. There are mixed academic results about the effect of related party on earnings management. Hence, the research a...
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| Định dạng: | Conference Paper |
| Ngôn ngữ: | English |
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UEH Publishing House
2017
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| Truy cập trực tuyến: | http://digital.lib.ueh.edu.vn/handle/UEH/55800 |
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oai:localhost:UEH-558002018-03-25T17:14:42Z The effect of related party transactions on earnings management of listed companies in Vietnam Nguyen Thi Thu Ha Fraud Related parties Special purpose entity Earnings management Transparency Recent presence of related party transactions in scandal accounting frauds has attracted academic researches’ concerns about the role of related party transactions in earnings management. There are mixed academic results about the effect of related party on earnings management. Hence, the research aims at examining the association between related party transactions and earnings management of listed companies in Vietnam. To test this relationship, the match pair analysis is used by matching firms disclosing related party transactions with firms not disclosing related party transactions with similar total assets and the same industry. Previous study presents the advantage of match pair analysis in minimizing concerns regarding the role of potential confounding effects. The discretionary accruals are measured as the proxy of earnings management. The Cross Sectional Modified Jones Model (1991) is used to measure accruals. Moreover, the multi regression analysis is applied to investigate the effect of related party transactions on earnings management. The findings of the study indicate that the presence of related party transactions may induce higher earnings management. 2017-10-26T09:27:10Z 2017-10-26T09:27:10Z 2016-11-11 Conference Paper http://digital.lib.ueh.edu.vn/handle/UEH/55800 en Proceedings of ICUEH2016: International conference of University of Economic Ho Chi Minh City: Policies and sustainable economic development, HCMC, Vietnam, November 11, 2016 reserved Portable Document Format (PDF) 577 594 UEH Publishing House |
| institution |
Đại học Kinh tế Thành phố Hồ Chí Minh |
| collection |
DSpaceUEH |
| language |
English |
| topic |
Fraud Related parties Special purpose entity Earnings management Transparency |
| spellingShingle |
Fraud Related parties Special purpose entity Earnings management Transparency Nguyen Thi Thu Ha The effect of related party transactions on earnings management of listed companies in Vietnam |
| description |
Recent presence of related party transactions in scandal accounting frauds has attracted academic researches’ concerns about the role of related party transactions in earnings management. There are mixed academic results about the effect of related party on earnings management. Hence, the research aims at examining the association between related party transactions and earnings management of listed companies in Vietnam. To test this relationship, the match pair analysis is used by matching firms disclosing related party transactions with firms not disclosing related party transactions with similar total assets and the same industry. Previous study presents the advantage of match pair analysis in minimizing concerns regarding the role of potential confounding effects. The discretionary accruals are measured as the proxy of earnings management. The Cross Sectional Modified Jones Model (1991) is used to measure accruals. Moreover, the multi regression analysis is applied to investigate the effect of related party transactions on earnings management. The findings of the study indicate that the presence of related party transactions may induce higher earnings management. |
| format |
Conference Paper |
| author |
Nguyen Thi Thu Ha |
| author_facet |
Nguyen Thi Thu Ha |
| author_sort |
Nguyen Thi Thu Ha |
| title |
The effect of related party transactions on earnings management of listed companies in Vietnam |
| title_short |
The effect of related party transactions on earnings management of listed companies in Vietnam |
| title_full |
The effect of related party transactions on earnings management of listed companies in Vietnam |
| title_fullStr |
The effect of related party transactions on earnings management of listed companies in Vietnam |
| title_full_unstemmed |
The effect of related party transactions on earnings management of listed companies in Vietnam |
| title_sort |
effect of related party transactions on earnings management of listed companies in vietnam |
| publisher |
UEH Publishing House |
| publishDate |
2017 |
| url |
http://digital.lib.ueh.edu.vn/handle/UEH/55800 |
| work_keys_str_mv |
AT nguyenthithuha theeffectofrelatedpartytransactionsonearningsmanagementoflistedcompaniesinvietnam AT nguyenthithuha effectofrelatedpartytransactionsonearningsmanagementoflistedcompaniesinvietnam |
| _version_ |
1810054522207207424 |