Detecting Earning Management of Companies Listing on HOSE


Vo Thi Quy, Duong Trong Nhan

Abstract


The study is aimed to detecting earning management from companies listing in Ho Chi Minh Stock Exchange (HOSE) during the period from 2013 – 2015 by using 2 models, Jones (1991) and Modified Jones Model developed by Dechow et al. (1995). Moreover, we also tested the effectiveness of Jones (1991) for detecting firms’ earning management since prior researches showed that Jones (1991) has lower standard error in detecting accruals based earning management compared with other models as suggested by DeAngelo et al. (1994). Hence we proposed that Jones (1991) provides a more significant outcome for estimating the nondiscretionary component of accruals and thus less exposed to misspecifications error from absent variables. We found that Jones (1991) illustrates a better explainable ability even though the adjusted R-square of the models is closely similar with each other.

Keywords


Earning Management, Jones Model, Modified Jones Model, HOSE.

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About this article

Title

Detecting Earning Management of Companies Listing on HOSE

Keywords

Earning Management, Jones Model, Modified Jones Model, HOSE.

DOI

10.20448/journal.500.2017.42.82.87

Date

2017-06-20

Additional Links

Manuscript Submission

Journal

Asian Journal of Social Sciences and Management Studies
Vol 4, No 2 (2017) Page: 82-87

Print ISSN

2518-0096

Online ISSN

2313-7401

Statistics

89 Views | 131 Downloads

Citations

0

Authors & Affiliations

Vo Thi Quy
The Faculty of Business Administration International University
Viet Nam

Duong Trong Nhan
The Faculty of Accounting Department Ho Chi Minh City Open University Ho Chi Minh City
Viet Nam


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Asian Journal of Social Sciences and Management Studies

Online ISSN: 2313-7401 | Print ISSN: 2518-0096

 

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