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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Thu Thi Thanh Tran

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Open access Aug 2026

ECONOMIC SHOCKS AND THE EARNINGS MANAGEMENT-PERFORMANCE NEXUS: EVIDENCE FROM VIETNAM

While the relationship between earnings management (EM) and firm performance (FP) has been widely examined, limited attention has been paid to how macroeconomic shocks condition this relationship, particularly in emerging markets. This study investigates the moderating effect of the COVID-19 pandemic on the EM-FP relat...

Thu Thi Thanh Tran, Tuan H. N. Nguyen, Nong Thanh Thuy et al. · 0 citations

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