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Erscheinungsjahr: 
2022
Quellenangabe: 
[Journal:] Cogent Economics & Finance [ISSN:] 2332-2039 [Volume:] 10 [Issue:] 1 [Article No.:] 2085260 [Year:] 2022 [Pages:] 1-28
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
The study examined the relationship between firm life cycle (FLC) and earnings management (EM) in the Vietnamese context with the moderating role of state ownership (SOE). We used the sample of 622 Vietnamese listed companies over the period 2010-2019. To eliminate autocorrelation and heteroscedasticity violations, we utilized FE Robust on all models. The data show that accrual earnings management (AEM) behavior varies between FLC phases. The results revealed a U-shaped pattern, with discretionary accruals (DAs) being more remarkable in the introduction and decline stages and lower in the remaining stages. The findings on the connection between FLC and real earnings management (REM) varied depending on the REM technique used. The results support the involvement of SOE as a moderator in both the FLC-REM and the FLC-EM relationship. This study significantly contributed to the existing literature about FLC and EM behavior.
Schlagwörter: 
Accrual earnings management
life cycle
moderation effect
eeal earnings management
state ownership
JEL: 
G20
G30
M40
M41
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