Does Real Earnings Management Explain Cost of Debt? Evidence from an Emerging Economy

This study tested the relationship between real earnings management and debt cost in Vietnam, a developing market. We used the Generalized Method of Moments (GMM) Technique on a sample of 241 listed firms in Vietnam for 7 years from 2010 to 2016, with a total of 1687 observations collected. The regre...

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Veröffentlicht in:	Asia-Pacific management accounting journal 2021-12, Vol.16 (3), p.221-236
Hauptverfasser:	Khuong, Nguyen Vinh, Liem, Nguyen Thanh, Dung, Bui Thi Ngan
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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