Accrual-based earnings management and real activities manipulation to avoid losses: Evidence from unlisted public companies in Vietnam
Accrual-based earnings management and real activities manipulation to avoid losses: Evidence from unlisted public companies in Vietnam
The main aim of this study is to examine whether managers are willing to engage in earnings management to avoid reporting annual losses. We concentrate on firm-years that have net income scaled by total assets just above zero in the period 2012-2017.