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Keywords: Accruals
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Journal Articles
Journal:
Journal of Economics and Development
Journal of Economics and Development (2026) 28 (1): 75–91.
Published: 19 February 2026
...-corruption index to measure anti-corruption intensity and investigates its impact on earnings management behavior among Vietnamese firms. Using a sample of non-financial listed companies in Vietnam, the study distinguishes between accrual-based and real earnings management (REM) by employing regression...
Includes: Supplementary data
