Trinh Quoc Trung; Nguyen Thanh Liem; Thuy Cao Thi Mien - In: Cogent economics & finance 8 (2020) 1, pp. 1-14
This study seeks to examine the relationship between short-term debt maturity and accruals-based earnings management using a sample of listed firms in Vietnam from 2010-2017. The extant literature remains under-explored on the impact of short-term debt on accruals-based earnings management at...
