| dc.description.abstract | The paper is conducted to find the most appropriate models to detect earning management for Vietnamese context. Three models, Modified Jones, Yoon & Miller and Margin Model, are technically different yet share the same core, detecting firm’s abnormal accruals as a proxy for earning management. The ideas are based on accounting principles, earning management, discretionary accruals theories, in which the examined models are relied on Dechow, Sloan and Sweeney (1995), Yoon et al. (2006) and Peasnell, Pope and Young (1999). 110 firms are collected with each comprised of 10-year observation from 2006-2015. The panel data, CLRM tests and treatments are applied for each model to generate the most precise regression’s outcome. The result suggests that Yoon & Miller is the most appropriate model for Vietnamese context, yet only temporarily. Further discussions and explanations will be presented in the paper. | en_US |
