Anh Huu Nguyen; Duong Chi Thi - In: Cogent business & management 9 (2022) 1, pp. 1-22
The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting performance at the time of the listing event. The analysis is based on a sample of 189 firms listing their securities on the Ho Chi Minh, Vietnam stock exchange for the period of 2009...