The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies. Both accrual earning management (AEM) and real earning management (REM) are calculated on yearly basis from 2016-2020. Information on CSR...

This study investigates the association between institutional investors’ ownership and sell-side analysts’ stock recommendations in the context of the heterogeneous nature of institutional investors. Based on a sample of 281 Malaysian public listed companies over the period 2008-2013 (732...

The study evaluates the influence of cash flow on the financial distress of private listed enterprises on the Vietnamese stock market from 2010 to 2020. We use the data collected from the financial statements of 263 private non-financial enterprises listed on the Ho Chi Minh and Hanoi stock...