| dc.contributor.author | Le Tan, Phuc | |
| dc.date.accessioned | 2017-10-21T07:30:49Z | |
| dc.date.accessioned | 2018-06-12T01:28:02Z | |
| dc.date.available | 2017-10-21T07:30:49Z | |
| dc.date.available | 2018-06-12T01:28:02Z | |
| dc.date.issued | 2016 | |
| dc.identifier.other | 022002836 | |
| dc.identifier.uri | http://10.8.20.7:8080/xmlui/handle/123456789/2042 | |
| dc.description.abstract | This study imvestigates whether discretionary accruals have been managed in listed companies on HOSE. The two cross–sectional models Modified Jones (1995) and Yoon model (2006) are used. The sample consists of 260 firms which are divided into 7 sectors in 2014. The results of Yoon model show that 97 companies manage discretionary accruals in the total of 260 companies, which represents 37.31%. The financial sector has the highest proportion and the sector energy has the least proportion of companies managing discretionary accruals.
Keywords: discretionary accruals, total accruals, HOSE. | en_US |
| dc.description.sponsorship | Ph.D. Nguyen Phuong Anh | en_US |
| dc.language.iso | en_US | en_US |
| dc.publisher | International University - HCMC | en_US |
| dc.subject | Financial institution | en_US |
| dc.title | Detecting whether discretionary accruals have been managed in listed companies on HCM stock exchange(Hose) | en_US |
| dc.type | Thesis | en_US |
