id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajssms-514	Quy, Vo Thi; Nhan, Duong Trong	Detecting Earning Management of Companies Listing on HOSE	2017	6	.pdf	application/pdf	3869	208	48	Earnings management is characterized as the adjustment of firms’ financial statements and actual economic performance by insiders or administrators to either ―deceive some stakeholders‖ or to ―control contractual outcomes‖ (Healy and Wahlen, 1999). Earnings management is able to create unfavorable consequences for the value of the companies in the long term.	cache/ajssms-514.pdf	txt/ajssms-514.txt