实际收益管理对 COVID-19 之前和期间收益持续性和信息性的影响

IF 0.9 Q3 BUSINESS, FINANCE
Le Thi Bao Nhu, Tran Thi Hong Diem, Yen Thi Tran, Trang Cam Hoang
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引用次数: 0

摘要

本研究探讨了实际收益管理(REM)对收益持续性和信息性的影响,并在 COVID-19 大流行的背景下进行了考虑。REM 通过两个综合指标进行量化。样本包括 2016 年至 2021 年越南上市公司的 2256 个公司年度观测值。我们发现有证据表明,REM 与收益的持续性及其组成部分呈负相关,REM 对现金流的影响比应计项目更大。我们还发现,REM 限制了当前收益与未来现金流之间的关系。此外,在 COVID-19 大流行的情况下,REM 对盈利质量的影响并没有改善。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The effect of real earnings management on earnings persistence and informativeness before and during COVID-19

This study examines the effect of real earnings management (REM) on earnings persistence and informativeness and also considered in the context of the COVID-19 pandemic. REM is quantified by two aggregate metrics. The sample consists of 2256 firm-year observations of listed companies in Vietnam from 2016 to 2021. We find evidence that REM is negatively associated with the persistence of earnings and its components, with REM affecting cash flows more strongly than accruals. We also find that REM limits the relationship between current earnings and future cash flows. Furthermore, when confronted with the COVID-19 pandemic, the effect of REM on earnings quality does not improve.

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来源期刊
CiteScore
2.30
自引率
7.10%
发文量
69
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