Bài báo khoa học

Abstract The paper focuses on comparing the interpretability and appropriateness of the four models of detecting accrual-based earnings management including Jones model (1991), Modified Jones model of Dechow et al (1995), Modified Jones model of Kothari et al (2005) and Yoon et al (2006) model in detecting earnings management of non-financial companies listed on Vietnam's stock market - an Asian country. The results show that the Jones model and the modified Jones models give the results that adjusted R square is not high for Asian countries in general and Vietnam in particular. The model of Yoon et al (2006) has a higher ability to explain (the adjusted R square is higher) than the Jones model and the modified Jones models for the Vietnamese data.