{"id":2922,"date":"2015-09-03T05:59:53","date_gmt":"2015-09-02T22:59:53","guid":{"rendered":"http:\/\/se.dotv.vn\/?p=2922"},"modified":"2017-04-01T06:00:38","modified_gmt":"2017-03-31T23:00:38","slug":"stbi-03-09-2015-do-firms-manipulate-real-operations-to-cater-to-the-market-growth-versus-margin-improvement-2","status":"publish","type":"post","link":"https:\/\/se.dotv.vn\/en\/stbi-03-09-2015-do-firms-manipulate-real-operations-to-cater-to-the-market-growth-versus-margin-improvement-2\/","title":{"rendered":"[STBI-03-09-2015] Do Firms Manipulate Real Operations to Cater to the Market: Growth Versus Margin Improvement"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>by Dr. Chau Duong<\/strong><\/p>\n<p style=\"text-align: center;\">11:00 am, Thursday, 3-9-2015<br \/>\nHall H.001, Dubai Palace School of Economics<\/p>\n<p style=\"text-align: justify;\"><strong>T\u00f3m t\u1eaft nghi\u00ean c\u1ee9u | Abstract<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8220;This paper presents evidence in line with the hypothesis that firms would engage in real earnings management to best cater to what the market is demanding. In particular, we find evidence that when the market is more sensitive to sales growth, firms would manage earnings upwards by changing sales policies to have larger sales. Meanwhile, when the market rewards firms with better profitability, there is evidence of an increase in real earnings management via overproduction and cutting down discretionary expenses, both of which would enhance reported profitability.&#8221;<\/p>\n<p style=\"text-align: justify;\"><strong>Ng\u01b0\u1eddi tr\u00ecnh b\u00e0y | Presenter <\/strong><\/p>\n<p style=\"text-align: justify;\">TS. Chau Duong (D\u01b0\u01a1ng Minh Ch\u00e2u) hi\u1ec7n l\u00e0 gi\u1ea3ng vi\u00ean ch\u00ednh t\u1ea1i Tr\u01b0\u1eddng Kinh doanh Royal Docks, \u0110\u1ea1i h\u1ecdc East London. TS. Duong nghi\u00ean c\u1ee9u chuy\u00ean v\u1ec1 t\u00e0i ch\u00ednh h\u00e0nh vi, k\u1ebf to\u00e1n th\u1ecb tr\u01b0\u1eddng, t\u00e0i ch\u00ednh doanh nghi\u1ec7p, qu\u1ea3n l\u00fd thu nh\u1eadp, v\u00e0 \u0111\u1ecbnh gi\u00e1 ch\u1ee9ng kho\u00e1n. TS. Duong \u0111\u00e3 c\u00f3 nh\u1eefng nghi\u00ean c\u1ee9u xu\u1ea5t b\u1ea3n tr\u00ean c\u00e1c t\u1ea1p ch\u00ed chuy\u00ean ng\u00e0nh v\u1ec1 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, v\u00e0 k\u1ebf to\u00e1n, ch\u1eb3ng h\u1ea1n nh\u01b0 European Journal of Finance. TS. Duong nh\u1eadn b\u1eb1ng PhD v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n t\u1ea1i \u0110\u1ea1i h\u1ecdc Kent v\u00e0o n\u0103m 2011.<\/p>\n<p style=\"text-align: justify;\">Dr. Chau Duong is currently senior lecturer at Royal Docks Business School, University of East London. His research interests include behavioral finance, market-based accounting, corporate finance, earnings management and security valuation. Duong has published some studies in academic journals such as European Journal of Finance. Duong awarded the PhD degree in finance and accounting from University of Kent in 2011.<\/p>\n","protected":false},"excerpt":{"rendered":"by Dr. Chau Duong 11:00 am, Thursday, 3-9-2015 Hall H.001, Dubai Palace School of Economics T\u00f3m t\u1eaft nghi\u00ean c\u1ee9u | Abstract \"This paper presents evidence in line with the hypothesis that firms would engage in real earnings management to best cater to what the market is demanding. In particular, we find evidence that when the market","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[190,186],"tags":[],"acf":[],"lang":"en","translations":{"en":2922},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/se.dotv.vn\/wp-json\/wp\/v2\/posts\/2922"}],"collection":[{"href":"https:\/\/se.dotv.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/se.dotv.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/se.dotv.vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/se.dotv.vn\/wp-json\/wp\/v2\/comments?post=2922"}],"version-history":[{"count":1,"href":"https:\/\/se.dotv.vn\/wp-json\/wp\/v2\/posts\/2922\/revisions"}],"predecessor-version":[{"id":2923,"href":"https:\/\/se.dotv.vn\/wp-json\/wp\/v2\/posts\/2922\/revisions\/2923"}],"wp:attachment":[{"href":"https:\/\/se.dotv.vn\/wp-json\/wp\/v2\/media?parent=2922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/se.dotv.vn\/wp-json\/wp\/v2\/categories?post=2922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/se.dotv.vn\/wp-json\/wp\/v2\/tags?post=2922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}