Đánh giá việc thao túng báo cáo tài chính của các doanh nghiệp trên sàn chứng khoán Thành phố Hồ Chí Minh

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Atieh, A., & Hussain, S. (2012). Do UK firms manage earnings to meet dividend thresholds? Accounting and Business Research, 42(1), 77-94. doi:10.1080/00014788.2012.622187

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Beneish, M. D. (1999). The detection of earnings manipulation. Financial Analysts Journal, 55(5), 24-36. doi:10.2469/faj.v55.n5.2296

Beneish, M. D., Lee, C. M. C., & Nichols, D. C. (2013). “Earnings manipulation and expected returns”: Author response. Financial Analysts Journal, 69(5), 14-14. doi:10.2469/faj.v69.n5.8

Bộ Tài Chính. (2012a). Auditing standards 700. Truy cập ngày 10/05/2021 tại https://vbpl.vn/TW/Pages/vbpq-van-ban-goc.aspx?ItemID=30478

Bộ Tài Chính. (2012b). Auditing standards 705. Truy cập ngày 10/05/2021 tại https://vbpl.vn/TW/Pages/vbpq-van-ban-goc.aspx?ItemID=30478

Chi Lan (2021). Vụ lừa đảo làm giới tài chính ‘kinh hồn bạt vía’: Công ty nguỵ tạo sổ sách trong nhiều năm, biến lỗ thành lãi ‘như thần’, lúc phá sản khiến chứng khoán đảo điên [The scam made the financial world ‘terrified’: The company faked its books for many years, turned losses into profits ‘like a god’, when bankruptcy caused the stock to go crazy]. Truy cập ngày 10/05/2021 tại https://cafef.vn/vu-lua-dao-lam-gioi-tai-chinh-kinh-hon-bat-via-cong-ty-nguy-tao-so-sach-trong-nhieu-nam-bien-lo-thanh-lai-nhu-than-luc-pha-san-khien-chung-khoan-dao-dien-20210807185654456.chn

Christianto, W. (2014). The effect of earnings manipulation with using m-score on stock return (Empirical evidence in Indonesia listed companies on LQ45 at Indonesia stock exchange period). Journal Ekonomi Akuntansi, 3(1), 1-13.

Clinard, M. B., & Cressey, D. R. (1954). Other people’s money: A study in the social psychology of embezzlement. American Sociological Review, 19(3),  362-363. doi:10.2307/2087778

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Dikmen, B., & Küçükkocaoğlu, G. (2010). The detection of earnings manipulation: The three-phase cutting plane algorithm using mathematical programming. Journal of Forecasting, 29(5), 442-466. doi:10.1002/for.1138

Dutta, P., & Bose, S. (2006). Gender diversity in the boardroom and financial performance of commercial banks: Evidence from Bangladesh. The Cost & Management, 34(6), 70-74.

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Friedman, M. (1970). A friedman doctrine: The social responsibility of business is to increase its profits. New York, NY: The New York Times Magazine.

Greene, W. H. (2012). Econometric analysis. Truy cập ngày 10/05/2021 tại https://books.google.com.vn/books?id=-WFPYgEACAAJ

Hansen, J. V., McDonald, J. B., Messier, W. F., Jr., & Bell, T. B. (1996). A generalized qualitative-response model and the analysis of management fraud. Management Science, 42(7), 1022-1032. doi:10.1287/mnsc.42.7.1022

Hasan, M. S., Omar, N., Barnes, P., & Handley-Schachler, M. (2017). A cross-country study on manipulations in financial statements of listed companies. Journal of Financial Crime, 24(4), 656-677. doi:10.1108/jfc-07-2016-0047

Hoang, H. T. T. (2016). Predicting the possibility of financial statement violations of companies listed on the Ho Chi Minh Stock Exchange (Master’s thesis). Da Nang University, Da Nang, Vietnam.

Kaminski, K. A., Wetzel, T. S., & Guan, L. (2004). Can financial ratios detect fraudulent financial reporting? Managerial Auditing Journal, 19(1), 15-28. doi:10.1108/02686900410509802

Kasznik, R. (1999). On the association between voluntary disclosure and earnings management. Journal of Accounting Research, 37(1),  57-81. doi:10.2307/2491396

Liu, J. (2012). Board monitoring, management contracting and earnings management: An evidence from ASX listed companies. International Journal of Economics and Finance, 4(12), 121-136. doi:10.5539/ijef.v4n12p121

Loebbecke, J. K., Eining, M. M., & Willingham, J. J. (1989). Auditors experience with material irregularities-frequency, nature, and detectability. Auditing-A Journal of Practice & Theory, 9(1), 1-28.

Lu, W., & Zhao, X. (2021). Research and improvement of fraud identification model of Chinese A-share listed companies based on M-score. Journal of Financial Crime, 28(2), 566-579. doi:10.1108/jfc-12-2019-0164

Mamo, J., & Aliaj, A. (2014). Accounting manipulation and its effects in the financial statements of albanian entities. Interdisiplinary Journal of Research and Development, 1(2), 55-60.

Moreira, J. A., & Pope, P. F. (2007). Earnings Management to avoid losses: A cost of debt explanation. Porto, ‎Portugal: University of Porto.

Nguyen, A. H., & Nguyen, L. H. (2016). Using the M-score model in detecting earnings management: Evidence from non-financial Vietnamese listed companies. VNU Journal of Science: Economics and Business, 32(2), 14-23

Persons, O. S. (1995). Using financial statement data to identify FFS. Journal of Applied Business Research, 11(3), 38-46.

Pham, T. T. M. (2019). Combine the Beneish M-Score model and the Z-Score index to identify the possibility of fraud on the financial statements of companies listed on the Ho Chi Minh Stock Exchange. Tạp Chí Kế Toán & Kiểm Toán, 8(1), 57-61.

Repousis, S. (2016). Using Beneish model to detect corporate financial statement fraud in Greece. Journal of Financial Crime, 23(4), 1063-1073. doi:10.1108/jfc-11-2014-0055

Safdar, S. M., Vo V. X., Al-Haddad, L., & Nguyen, T. T. (2019). Impact of female directors on the board and foreign institutional investors on earning manipulation of Chinese listed companies. Asia-Pacific Journal of Business Administration, 11(3), 288-300. doi:10.1108/APJBA-10-2018-0189

Siegel, J. G. (1991). How to analyze businesses, financial statements, and the quality of earnings. Upper Saddle River, NJ: Prentice Hall.

Spathis, C. T. (2002). Detecting false financial statements using published data: Some evidence from Greece. Managerial Auditing Journal, 17(4), 179-191. doi:10.1108/02686900210424321

Summers, S. L., & Sweeney, J. T. (1998). Fraudulently misstated financial statements and insider trading: An empirical analysis. The Accounting Review, 73(1), 131-146.

Vu, D. M. (2016). Using the Beneish M - Score model to assess the quality of financial statements in Vietnam (Master’s thesis). University of Economics, Ho Chi Minh City, Vietnam.

Wahid, A. S. (2019). The effects and the mechanisms of board gender diversity: Evidence from financial manipulation. Journal of Business Ethics: JBE, 159(3), 705-725. doi:10.1007/s10551-018-3785-6

Yang, D., Jiao, H., & Buckland, R. (2017). The determinants of financial fraud in Chinese firms: Does corporate governance as an institutional innovation matter? Technological Forecasting and Social Change, 125(1), 309-320. doi:10.1016/j. techfore.2017.06.035

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