Luận án Nghiên cứu các nhân tố tác động đến hành vi điều chỉnh lợi nhuận tại các công ty phi tài chính niêm yết trên thị trường chứng khoán Việt Nam

unting, Vo1, No.2, pp 89-116. 8. Alsharairi M. and Salama, A. (2012), ‘Does high leverage impact earnings management? Evidence from non-cash mergers and acquisitions’, Journal of Financial and Economic Practice, Vol. 12, No. 1, pp.17-33. 9. Alves S. (2012), ‘Ownership structure and earnings management: evidence from Portugal’, Australian Accounting, Business and Finance Journal, Vol. 6, No 1, pp. 57-74. 10. An Y. (2015), ‘Does foreign ownership increase financial reporting quality?’, Asian academy of management journal, Vol.20, No.2, pp.81-101. 11. Ardison K. M. M., Martinez A.L. and Galdi F.C. (2012), ‘The effect of leverage on earnings management in Brazil’, Advances in Scientific and Applied Accounting, Vol.5, No. 3, pp. 305-324. 130 12. Asean Corporate Governance score card country reports and assessment 2014 (Joint initiative of The Asean Capital Markets Forum and The Asian Development Bank) 13. Ashton, D., Beattie, V., Broadbent, J., Brooks, C., Draper, P., Ezzamel, M. and Stark, A. (2009), ‘British research in accounting and finance (2001–2007): The 2008 research assessment exercise’, The British Accounting Review, Vol. 41, No.4, pp. 199-207. 14. Ball, R. and Brown, P. (1968). ‘An empirical evaluation of accounting numbers’, Journal of Accounting Research, Vol.6, pp.159–178. 15. Barnea A., Haugen R.A. and Senbet L.W. (1981), ‘An equilibrium analysis of debt financing under costly tax arbitrage and agency problems’, The Journal of Finance, Vol. 36, No. 3, pp. 569 – 581. 16. Beasley, M. S. (1996), ‘An empirical analysis of the relation between the board of director composition and financial statement frauds’, The Accounting Review, Vol.71, No.4, pp.443-465. 17. Beatty, A., Ke B. and Petroni K. (2002), ‘Earnings management to avoid earnings declines across publicly and privately held banks’, The Accounting Review, Vol.77, pp. 547-570. 18. Beaver, W. (1968), ‘The information content of annual earnings announcements’, Journal of Accounting Research, Vol.6, pp. 67-92. 19. Becker C., Defond M., Jiambalvo J. and Subramanyam K. R. (1998), ‘The effect of audit quality on earnings management’, Contemporary Accounting Research, Vol. 15, No. 1, pp. 1-24. 20. Beneish, M.D. (1999), ‘The detection of earnings management’, Financial Analysts Journal, Vol. 5, No.5, pp. 24–36. 21. Beneish, M.D. (2001), ‘Earnings management: a perspective’, Managerial Finance, Vol.27, No.12, pp. 3- 17. 22. Berle, A.A. and Means G.C. (1932), The modern corporation and private property, New York 1932 23. Beuselinck C., Blanco B. and Lara J.M.G (2013), ‘The role of foreign shareholders in disciplining financial reporting’, Working paper, Lille Catholic University 131 24. Blazenko G. and Scott W.R. (1986), ‘A model of standard setting in auditing’, Contemporary Accounting Research, pp. 68-92. 25. Bộ Tài chính (2012), Thông tư 121/2012/TT-BTC quy định về quản trị công ty áp dụng cho các công ty đại chúng, ngày 26 tháng 7 năm 2012. 26. Bradbury M., Mak Y. and Tan S. (2006), ‘Board characteristics, audit committee characteristics, and abnormal accruals’, Pacific Accounting Review, Vol. 18, No. 2, pp. 47-68. 27. Bricker R. and Chandar N. (1998), ‘On applying theory in historical accounting researc’, Business and Economic History, Vol. 27, No. 2, pp. 486- 499. 28. Brinn, T., Jones, M. J., and Pendlebury, M. (1996), ‘UK accountants’ perceptions of research journal quality’, Accounting and Business Research, Vol. 26, pp. 265-278. 29. Bùi Thị Thủy (2015), ‘Vai trò của thành viên hội đồng quản trị độc lập trong các công ty cổ phần’, Tạp chí khoa học và đào tạo ngân hàng, số 163, tr. 2-9. 30. Bùi Xuân Hải (2006), ‘So sánh cấu trúc quản trị nội bộ của công ty cổ phần Việt Nam với các mô hình điển hình trên thế giới’, Tạp chí khoa học pháp lý, số 6/2006. 31. Burgstahler, D., and I. Dichev. (1997), ‘Earnings management to avoid earnings decreases and losses’, Journal of Accounting and Economics, Vol. 24, No. 1, pp. 99–126. 32. Cadbury Report (1992), Report of the Committee on the Financial Aspects of Corporate 33. Campos C.E., Newell.R.E. and Wilson G.(2002), ‘Corporate governance develops in emerging markets’, McKinsey On Finance, pp.15-18. 34. Chan P., Ezzamel M. and William D. (1993b), ‘Determinants of audit fees for quoted UK companies’, Journal of Business Finance & Accounting, Vol. 20 No. 6, pp. 765-786. 35. Charfeddine L., Riahi R. and Omri A. (2013), ‘The determinants of earnings management in developing countries: A study in the Tusianan context’, The IUP Journal of Corporate Governance, Vol. 12, No. 1 132 36. Chen G., Firth M., Gao D. and Rui O. (2006), ‘Ownership structure, corporate governance, and fraud: evidence from China’, Journal of Corporate Finance, Vol.12, pp. 424–448. 37. Chen X, Cheng Q and Wang X. (2010), ‘Does increased board independence reduce earnings management? Evidence from recent regulatory reforms’, Working Paper, University of Wisconsin-Madison, Chinese University of Hong Kong. 38. Chen, K. Y., Elder, R. J., and Hsieh, Y. (2007), ‘Corporate governance and earnings management: The implications of corporate governance best-practice principles for Taiwanese listed companies’, Journal of Contemporary Accounting & Economics, Vol 3, No. 2, pp. 73-105. 39. Cheng A., Wang J. and Wei S. X. (2014), ‘State Ownership and Earnings Management around Initial Public Offerings: Evidence from China’. 40. Cheng Q and Warfield T (2005), ‘Equity Incentives and Earnings Management’, Accounting Review, Vol. 80, No. 2, pp. 441-477. 41. Chow C.W. (1982), ‘The demand for external auditing: size, debt and ownership influences’, The Accounting Review, Vol. 57, No. 2, pp. 272-91. 42. Chung H. and Kallapur S. (2003), ‘Client importance, non-audit services, and abnormal accruals’, Accounting Review, Vol. 78, No. 4, pp. 931 - 955. 43. Chung, R., Firth, M. And Kim, J. (2005), ‘Earnings management, surplus-free cash flow, and external monitoring’, Journal of business research, Vol.58, pp. 766-776. 44. Claessens, S. and Fan, J.P.H. (2002), ‘Corporate Governance in Asia: A Survey’. International Review of Finance, Vol.3, pp.71-103. 45. Coarse R. H. (1937), ‘The Nature of the Firm’, Economica, Vol. 4, No. 16, pp. 386-405. 46. Cohen, D. A., Dey, A., and T. Z. Lys. (2005), ‘Trends in earnings management and informativeness of earnings announcements in the pre- and post-Sarbanes Oxley periods’, Working paper, Northwestern University, Chicago, IL. 47. Collin S. Y., Tagesson T., Andersson A., Cato J., and Hansson K. (2009), ‘Explaining the choice of accounting standards in municipal corporations: 133 Positive accounting theory and institutional theory as competitive or concurrent theories’, Critical Perspectives on Accounting, Vol 20, No. 2, pp. 141–174. 48. Cormier D., Houle S. and Ledoux M.J. (2013), ‘The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence’, Journal of International Accounting, Auditing and Taxation, Vol.22, pp 26-38. 49. Dahlquist, M. and Robertson G. (2001). ‘Direct Foreign Ownership, Institutional Investors and Firm Characteristics’. Journal of Financial Economics, 59, 413-440. 50. Davidson S., Stickney C. and Weil R. (1987), Accounting: The Language of Business, Seventh edition, Thomas Horton and Daughter, Arizona in Schipper (1989). 51. DeAngelo L. (1981), ‘Auditor Size and Audit Quality’, Journal of Accounting and Economics 3, pp.183-199. 52. DeAngelo L. (1986), ‘Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders’, The Accounting Review, Vol. 61, No. 3, pp. 400-420. 53. Dechow P.M., Sloan R. and Sweeney A. (1995), ‘Detecting earnings management’, The Accounting Review, Vol. 70, No. 2, pp. 193-225. 54. Dechow, P. and Skinner, D. (2000), ‘Earnings management: Reconciling the views of accounting academics, practitioners, and regulators’, Accounting Horizon, Vol. 14, pp. 235–250. 55. Dechow, P. M., Sloan, R. G., and Sweeney, A. P. (1996), ‘Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC’, Contemporary Accounting Research, Vol.13, No.1, 1–36. 56. DeFond M., Francis J. and Wong T.J. (2000), ‘Auditor industry specialization and market segmentation: evidence from Hong Kong’, Auditing: A Journal of Practice & Theory, Vol. 19, No. 1, pp. 49-66. 57. Defond, M. L., and Jiambalvo J. (1994), ‘Debt covenant violation and manipulation of accruals’, Journal of Accounting and Economics, Vol. 17, pp.145-176. 134 58. Degeorge F, Patel J. and Zeckhauser R. (1999), ‘Earnings management to exceed thresholds’, Journal of Business, Vol. 72, No. 1, pp. 1-33. 59. Dichev I.D. and Skinner D.J. (2002), ‘Large-sample evidence on the Debt Covenant Hypothesis’, Journal of Accounting Research, Vol. 40, No. 4, pp. 1091-1123. 60. Ding Y., Zhang H. and Zhang J. (2007), ‘Private vs State Ownership and Earnings Management: evidence from Chinese listed companies’. Corporate Governance: An international review , Vol.15, No. 2, pp.223–238. 61. Dyreng, S., M. Hanlon, and E.L. Maydew, 2012. ‘Where do firms manage earnings?’, Review of Accounting Studies, Vol.17, No.3, pp.649-687. 62. Erickson M., Hanlon M. and Maydew E.L. (2004), ‘How much will firms pay for earnings that do not exist? evidence of taxes paid on allegedly fraudulent earnings’, The Accounting Review, Vol.79, No.2, pp. 387–408. 63. Fakhfakh H. and Nasfi F. (2012), ’The determinants of Earnings Management by Acquiring Firms’, Journal of Business Studies Quarterly, Vol 3, No 4, pp. 43-57. 64. Fama E. F., and Jensen M. C. (1983). ‘Agency Problems and Residual Claims’, Journal of Law and Economics, Vol. 26, 327-49. 65. Fama E.F., (1970), ‘Efficient capital markets: a review of theory and empirical work’, The Journal of Finance, Vol. 25, pp. 383-417. 66. Fan, P.H. (Joseph), T.J. Wong & T. Zhang (2007), ‘Politically connected CEOs, corporate governance, and post-IPO performance of China’s newly partially privatized firms’, Journal of Financial Economics, Vol. 84, pp.330- 357. 67. Fathi J. (2013), ‘The determinants of quality of financial information disclosed by French listed companies’, Mediterranean Journal of Social Sciences, Vol 4, No.2 68. Fern R. H., Brown B.C. and Dickey S.W. (1994), ‘An empirical test of politically-motivated income smoothing in the oil refining Industry’, Journal of Applied Business Research, Vol. 10, No. 1, pp. 92-100. 135 69. Francis J. R., Khurana I.K. and Pereira R., (2005), ‘Disclosure incentives and effects on cost of capital around the world’, Accounting Review, Vol. 80, pp. 1125-1162. 70. Friedlan, J.M., ‘Accounting choices of issues of initial public offerings’, Contemporary Accounting Research, Vol. 11, No.1, pp.1-31. 71. Gaffikin M. (2005), ‘Accounting research and theory: the age of neo- empiricism’, Accounting and Finance Working Paper 05/07, School of Accounting and Finance, University of Wollongong. 72. Ghosh S. (2011), ‘Firm ownership type, earnings management and auditor relationships: evidence from India’, Managerial Auditing Journal, Vol. 26, No. 1, pp. 350-369. 73. Göksel A. (2013), ‘Examination of factors affecting earnings management practices: Evidence from ISE’, International Conference on Economic and Social Studies, Vol.1, No.1, pp. 129 – 148. 74. Gordon M., Horwitz B. and Meyers P. (1966), ‘Accounting measurements and normal growth of the firm’, Research in Accounting Measurements 75. Gore P., Pope P. F., and Singh A. K. (2001), ‘Non-audit services, auditor independence, and earnings management’, Working Paper, Lancaster University. 76. Gumanti T.A. (1996), ‘Earnings management and accounting choices in initial public offerings: Evidence from Indonesia’, Master thesis, Edith Cowan University 77. Guo J., Huang P., Zhang Y. and Zhou N. (2015). ‘Foreign Ownership and Real Earnings Management: Evidence from Japan’. Journal of International Accounting Research: Fall, 14 (2), pp. 185-213. 78. Guo, F. and Ma, S. (2015). Ownership characteristics and earnings management in China. The Chinese Economy: translation and studies, 48 (5), 372-395. 79. Hartono J. (2008), ‘Portfolio Theory and Investment Analysis’, Fifth edition. London: BPFE 80. Haw, In-Mu, Daqing Qi, Donghui Wu, Woody Wu, and Greg Clinch (2005), ‘Market Consequences of Earnings Management in Response to Security 136 Regulations in China’, Contemporary Accounting Research, Vol. 22, No. 1, pp. 95-140. 81. Healy P. M. (1985), ‘The effect of bonus schemes on accounting decisions’, Journal of Accounting and Economics, Vol. 7, pp. 85-107. 82. Healy P.M. and Palepu K.G. (2001), ‘Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature’, Journal of Accounting and Economics, Vol. 31, pp. 405 – 440. 83. Healy P.M. and Wahlen J.M. (1999), ‘A review of the earnings management literature and its implications for standard setting’, Accounting Horizons, Vol. 13, No. 4, pp.365–384. 84. Hirshleifer D. (1993), ‘Managerial reputation and corporate investment decisions’, Financial Management, Vol. 22, No. 2, pp. 145-160 85. Hoàng Trọng và Chu Nguyễn Mộng Ngọc (2013), Thống kê ứng dụng trong nghiên cứu kinh tế - xã hội, Nhà xuất bản thống kê, Hà Nội. 86. Holthausen R. W., Larckerd D. F. and Sloan R.G. (1995), ‘Annual bonus schemes and the manipulation of earnings’, Journal of Accounting and Economics, Vol.19, pp. 29-74. 87. Huang H.C. and Chiang Y.C. (2012), ‘Equity agency cost and internationalization: The effect of revised accounting standards in Taiwan’, The International Journal of Business and Finance Research, Vol. 6, No. 2, pp. 101-111. 88. Hunton, J. E., R. Libby, and C. Mazza. (2006), ‘Financial reporting transparency and earnings management’, The Accounting Review, Vol. 81, No.1, pp.135-157. 89. Huỳnh Thị Vân (2012), ‘Nghiên cứu hành vi điều chỉnh lợi nhuận ở các công ty cổ phần trong năm đầu niêm yết trên thị trường chứng khoán Việt Nam’, luận văn thạc sỹ, Trường Đại học Đà Nẵng, Đà Nẵng. 90. Islam M. A, Ali R. and Ahmad Z. (2011), ‘Is modified Jones model effective in detecting earnings management? Evidence from a developing economy’, International Journal of Economics and Finance, Vol 3, No. 2 91. Januarsi Y., Badina T. and Febrianti D (2014), ‘Leverage, corporate strategy and earnings management: case of Indonesia’, International Journal on 137 Business Review, Vol., No. 2, pp. 54-60. 92. Jensen M. C., and Meckling W. (1976), ‘Theory of the firm: Managerial behavior agency costs and ownership structrure’, Journal of Financial Economics, Vol. 3, No. 4, pp. 305-370. 93. Jensen, M. C. (1986), ‘Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers’, American Economic Review, Vol. 76, No. 2, pp. 323-329. 94. Jensen, M., (1993), ‘The modern industrial revolution, exit, and the failure of internal control systems’, Journal of Finance, Vol.48, pp.831–880. 95. Johari N. H., Saleh N.M., Jaffar R. and Hassan M. S. (2008), ‘The influence of board independence, Competency and ownership on earnings management in Malaysia’, Journal of economics and management, Vol.2, No.2, pp. 281-306. 96. Jones J. (1991), “Earnings management during import relief investigations”, Journal of Accounting Research, Vol. 29, pp. 193-228. 97. Kang, S. and Sivaramakrishnan, K. (1995), ’Issues in testing earnings management and an instrumental variable approach’, Journal of Accounting Research, Vol. 33, No.2, pp. 353 – 367 98. Kaplan R.S. and Atkinson A. (1998), Advanced management accounting, 3rd Edition., Prentice Hall, Upper Saddle River, New Jersey. 99. Kaplan, R. S. and R. Roll (1972), ‘Investor evaluation of accounting information: some empirical evidence’, Journal of Business, Vol. 45, pp. 225- 257. 100. Kasznik R. (1999), ‘On the occastion between voluntary disclosure and earnings management’, Journal of Accounting research, Vol 37, No.1, pp.225- 257. 101. Key K. G. (1997), ‘Political cost incentives for eamings management in the cable television industry’, Joumal of Accounting and Economics, Vol. 23, pp. 309-337. 102. Khalil M.M.M. (2010), Earnings management, agency cost and corporate governance: evidence from Egypt, PhD dissertation, University of Hull, UK 103. Kim Y., Liu C. and Rhee C.G. (2003), The effect of firm size on earnings management, University of Hawaii. 138 104. Kothari S. P., Leone A. J. and Wasley C. E. (2005), ‘Performance Matched Discretionary Accruals’, Journal of Accounting and Economics, Vol. 39, No. 1, pp. 23-49. 105. Kothari S.P. (2001), ‘Capital markets research in Accounting’, Journal of Accounting and Economics, Vol. 31, pp. 105–231. 106. Kumani P. and Pattanayak J.K. (2014), ‘The role of board characteristics as a control mechanism of earnings management: A study of select Indian sector companies’, The IUP Journal of corporate governance, Vol. 8, No. 1, pp. 58- 69. 107. Lê Hoài Nam (2014), Auditing and earnings management in New Zealand, PhD dissertation, Victoria University of Wellington, NZ. 108. Lê Hoàng Tùng (2009), ‘Thành viên hội đồng quản trị độc lập, quy định và thực tiễn’, Tạp chí nhà quản lý, số 68, T2/2009. 109. Lee B. B. and Choi B. (2002), ‘Company size, auditor type, and earnings management’, Journal of Forensic Accounting, Vol. 3, pp. 27–50. 110. Lee C.J., Li L. Y & Yue H. (2006), ‘Performance, growth and earnings management’, Review of accounting studies, Vol.11, No, 2, pp. 305-334. 111. Lee, K.W., Lev, B., Yeo, G. (2007), ‘Organisational structure and earnings management’, Journal of Accouting, Auditing & Finance, pp. 293-331. 112. Lev, B. (1989), ‘On the usefulness of earnings and earnings research: lessons and directions from two decades of empirical research’, Journal of Accounting Research, Vol. 27, pp.153-201. 113. Li S. F. (2010), ‘Determinants of management’s preferences for an earnings threshold’, Review of Accounting and Finance, Vol. 9, No.1, pp. 33-49. 114. Liberty, S.E., and Zimmerman, J.L. (1986), ‘Labor union contract negotiations and accounting choices’, The Accounting Review, Vol. 61, No. 4, pp. 692-712 115. Liu S.D. and Skerratt L. (2014), ‘Earnings quality across listed, medium-sized and small companies in the UK’, Brunel University, the British Accounting and Finance Association, 2014 London conference, and the European Accounting Association, 2014 meeting at Tallinn Economics and Finance Working Paper Series. 139 116. Liu, Q. and Z. Lu (2007), ‘Corporate Governance and Earnings Management in the Chinese Listed Companies: A Tunneling Perspective’, Journal of Corporate Finance, Vol.13, No. 5, pp. 881-906. 117. Luật Doanh nghiệp (2014) 118. Marinakis P. (2011), An investigation of earnings management and earnings manipulation in UK, Phd Dissertation, University of Nottingham UK 119. Matsumoto, D. A. (2002), ‘Management’s incentives to avoid negative earnings surprises’, The Accounting Review, Vol. 77, pp. 483–514. 120. McNichols M. F. (2002), ‘Discussion of the quality of accruals and earnings: The role of accrual estimation errors’, The Accounting Review 77 (Supplement), pp. 61-69. 121. Morck R., Shleifer A. and Vishny R.W. (1988), ‘Management ownership and market valuation: An empirical analysis’, Journal of Financial Economics, Vol. 20, pp.293– 315. 122. Mörec, B. (2012), ‘Do small companies have superior financial expertise or are they just managing earnings?’, International Business & Economics Research Journal, Vol. 11, No. 12, pp.1289-1298. 123. Mulgrew M. and Forker J. (2006), ‘Independent Non-Executive Directors and Earning Management in the UK’, The Irish Accounting Review, Vol. 13, No. 2, pp. 35-62. 124. Nassirzadeh F., Salehi M. and Alaei S.M. (2012), ‘A study of the factors affecting Earnings Management: Iranian Overview’, Science Series Data Report, Vol. 4, No. 2, pp. 22-27 125. Nelson M. W., Elliott J.A., and Tarpley R.L. (2002), ‘Evidence from auditors about managers' and auditors' earnings management decisions’, The Accounting Review 77 (Supplement), pp. 175-202. 126. Nguyễn Công Phương (2009), ‘Kế toán theo cơ sở dồn tích và quản trị lợi nhuận của doanh nghiệp’, Tạp chí kế toán số 77, số tháng 4/2009. 127. Nguyễn Hồng Việt Thành, Nguyễn Văn Thịnh, Đỗ Quốc Thịnh và Nguyễn Hoàng Lâm (2013), ‘Phân tích tâm lý nhà đầu tư trên thị trường chứng khoán Việt Nam’, Đề tài NCKH, Trường Đại học Kinh tế TPHCM, TPHCM. 140 128. Nguyễn Hữu Ánh and Nguyễn Hà Linh (2016), ‘Applying Jones Model and Its Reliability in Detecting Earning Management: Empirical Study of Listed Companies in Vietnam’s Stock Market’, Proceedings of the 5rd International Conference on Emerging Challenges: Partnership Enhancement. November 11th 2016, Ha Noi, Vietnam 129. Nguyễn Thị Diệu Linh, Hồ Thị Bích Hường, Trần Thị Ngọc Hương (2013), ‘Ảnh hưởng của sở hữu bởi nhà quản trị lên cấu trúc vốn và thành quả hoạt động của các doanh nghiệp Việt Nam’, Đề tài NCKH, Trường Đại học Kinh tế TPHCM, TPHCM. 130. Nguyễn Thị Phương Thảo (2011), ‘Ảnh hưởng của sự thay đổi tỷ suất thuế thu nhập doanh nghiệp đến việc điều chỉnh lợi nhuận: Trường hợp các công ty cổ phần niêm yết tại Sở giao dịch chứng khoán Thành phố Hồ Chí Minh’, Luận văn thạc sỹ, Đại học Đà Nẵng. 131. Nguyễn Thị Thanh Phương (2013), ‘Phân tích các nhân tố ảnh hưởng đến mức độ công bố thông tin trong báo cáo tài chính của các doanh nghiệp niêm yết tại sở giao dịch chứng khoán thành phố Hồ Chí Minh’, luận văn thạc sĩ quản trị kinh doanh, Trường Đại học Đà Nẵng, Đà Nẵng. 132. Nguyễn Thị Uyên Phương (2014), ‘Nghiên cứu việc điều chỉnh lợi nhuận trong trường hợp phát hành thêm cổ phiếu của các công ty niêm yết trên thị trường chứng khoán Việt Nam’, luận văn thạc sỹ, Trường Đại học Đà Nẵng, Đà Nẵng. 133. Nguyễn Thúy Anh (2007), ‘Thông tin bất cân xứng – rủi ro tiềm ẩn’, Tạp chí tia sáng, Bộ Khoa học – công nghệ. 134. Othman B. H. and Zeghal D. (2006), ’A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases’, The International Journal of Accounting, Vol. 41, pp. 406–435. 135. Peasnell K., Pope P. and Young S. (2003), ‘Managerial equity ownership and the demand for outside directors’, European Financial Management, Vol. 9, No. 2, pp. 231-250. 136. Perry, S.E., and Williams, T.H. (1994), ‘Earnings management preceding management buyout offers’, Journal of Accounting and Economics, Vol. 18, pp. 157-179. 141 137. Phạm Thị Bích Vân (2012), ‘Nghiên cứu các nhân tố ảnh hưởng đến hành động quản trị lợi nhuận của các doanh nghiệp phát hành cổ phiếu ra công chúng niêm yết trên sàn chứng khoán TPHCM’, Tạp chí khoa học và công nghệ, số 12 (61), quyển 3, tr. 151-159. 138. Phan Thị Thùy Dương (2015), Sử dụng Mô hình Jones để nhận diện điều chỉnh lợi nhuận: Trường hợp các công ty niêm yết ở Hose phát hành thêm cổ phiếu năm 2013, luận văn thạc sỹ, Trường Đại học Đà Nẵng, Đà Nẵng. 139. Poli S. (2013), ‘Small-sized companies’ earnings management: evidence from Italy’, International Journal of Accounting and Financial Reporting, Vol. 3, No. 2, pp. 93-109. 140. Press E. G. and Weintrop J.B. (1990), ‘Accounting based constraints in public and private debt agreements’, Journal of Accounting and Economics, Vol. 12, No.13, pp. 65 - 95. 141. Rahman K. and Shahrur H. (2008), ‘Relationship-specific investments and earnings management: evidence on corporate suppliers and customers’, The Accounting Review, Vol. 83, No. 7, pp 1041-1081. 142. Rahman R. A. and Ali F. (2006), ‘Board, audit committee, culture and earnings management: Malaysian evidence’, Managerial Auditing Journal, Vol. 21, No. 7, pp. 783-804. 143. Rao, N., and Dandale S. (2008), ‘Earnings management: A study of equity rights issues in india’, The Icfai Journal of Applied Finance, Vol. 14, pp. 20-34 144. Rath S. and Sun L. (2008), ‘The development of earnings management research’, International review of business research papers, Vol. 4, No. 2, pp. 265-277. 145. Richardson R., Tuna I. and Wu M. (2002), ‘Predicting earnings management: The case of earnings restatements’, Working Paper, University of Michigan Business School. 146. Riley J. (2001), ‘Silver signals: Twenty-five years of screening and signaling’, Journal of Economic Literature, Vol. 39, pp. 432-478. 147. Ronen, J. and Yaari V. (2007), Earnings management: emerging insights in theory, practice and research, Springer, United States. 142 148. Ross S. A. (1973), ‘The economic theory of agency: the principle’s problems’, American Economics Review, Vol. 61, pp. 134-139. 149. Ross S. A. (1977), ‘The determination of financial structure: The incentive- signalling approach’, The Bell Journal of Economics, Vol. 8, No. 1, pp. 23-40. 150. Sahlan L.A. (2011), ‘The Malaysian Listing requirements reforms and Earnings Management practices of public Listed Firm’, The IUP Journal of Corporate Governance, Vol. 10, No. 2, pp. 07-36. 151. Sarkar J., Sarkar S. and Sen K. (2008), ‘Board of directors and opportunistic earnings management: evidence from India’, Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, pp. 517-551. 152. Schipper K. (1989), ‘Earnings management’, Accounting Horizons, Vol. 3, No. 4, pp. 91-102. 153. Shamsul Nahar, A. (2001), ‘Characteristics of board of directors and audit committees among Malaysian Listed Companies in Period leading to 1997 Financial Crisis’, Akauntan Nasional, Oct, 18-21. 154. Shen C.H. and Chih H.L. (2007) ‘Earnings management and corporate governance in Asia's emerging markets’, Corporate Governance: An International Review, Vol. 15, No. 5, pp. 999 - 1021. 155. Simon D., Teo S. and Trompeter G. (1992), ‘A comparative study of the market for services in Hong Kong, Malaysia and Singapore’, The International Journal of Accounting, Vol. 27, No. 3, pp. 234-240. 156. Siregar, S.V. and Utama, S. (2008), ‘Type of earnings management and the effect of ownership structure, firm size and corporate governance practices: Evidence from Indonesia’, International Journal of Accounting, Vol.43, No.1, pp.1-27. 157. Spence M. (1974), Market signaling, Harvard University Press (Cambridge, MA). 158. Spence M. and Zeckhauser R. (1971), ‘Insurance, Information and Individual Action’, American Economics Review, Vol. 61, pp.380-287. 159. Stiglitz J. E. (1975), ‘The theory of “screening”, education, and the distribution of income’, American Econmics Review, Vol. 3, No. 3, pp. 183- 199. 143 160. Stiglitz J.E. (1974), ‘Incentives and risk sharing in sharecropping’, Review of Economics Studies, Vol. 41, pp. 219-255. 161. Tehrani R., Salehi M., Valipour H. and Lashky M. J. (2009), ‘The survey of the political costs and firm size: Case from Iran’, Business Intelligence Journal, Vol. 2, No. 2, pp. 319-341. 162. Teoh, S., I. Welch, and T.J. Wong. (1998a), ‘Eamings management and the Long-mn Underperformance of Seasoned Equity Offerings’, Joumal of Financial Economics, Vol. 50, pp. 63-100. 163. Teshima and Shuto (2008), ‘Managerial ownership and earnings management: theory and empirical evidence from Japan’, Journal of International Financial Management & Accounting, Vol.19, No.2,pp. 164. Trần Minh Trí và Dương Như Hùng (2011), ‘Ảnh hưởng của tỷ lệ sở hữu quản trị đến hiệu quả hoạt động của các công ty niêm yết trên sàn HOSE’, Tạp chí phát triển khoa học và công nhệ, Tập 14, số Q2, tr. 116-124. 165. Trueman B. (1990), ‘Theories of earnings-announcement timing’, Journal of Accounting and Economics, Vol.13, No. 3, pp. 285-301. 166. Võ Xuân Vinh (2014), ‘Cấu trúc sở hữu, hiệu quả hoạt động và giá trị doanh nghiệp trên thị trường chứng khoán Việt Nam’, Phát triển và hội nhập, Số16, Tập 26, tr. 28-31. 167. Warfield T. D., Wild J.J. and Wild K.L. (1995), ‘Managerial ownership, accounting choices, and informativeness of earnings’, Journal of Accounting & Economics (July), pp. 61-92. 168. Watts R.L. and Zimmerman J.L. (1978), ‘Towards a positive theory of the determination of accounting standards’, The Accounting Review, Vol. 53, No. 1, pp. 112-134. 169. Watts R.L. and Zimmerman J.L. (1979), ‘The demand for and supply of accounting theories: The market for excuses’, The Accounting Review, LIV, pp. 273-305. 170. Watts R.L. and Zimmerman J.L. (1986), Positive Accounting Theory, p. 388, Prentice Hall 171. Watts, R. L. (1997), ‘Corporate financial statements, a product of market and political processes’, Australian Journal of Management, Vol. 2, pp. 53-75. 144 172. Watts, R. L. and Zimmerman, J. L. (1990), ‘Positive accounting theory: a ten year perspective’, The Accounting Review, Vol. 65, No. 1, pp. 131-156. 173. Wolk H.I., Dodd J.L. and Rozycki J.J. (2008), Accounting theory, Thousand Oaks, Calif: Sage. 174. Worldbank (2011). Retrieved from VIETNAME0overnance0scrorecard.pdf 175. Worldbank (2013), Protecting investors rank: 176. Xie B., Davidson III W. N. and Peter J. D. (2003), ‘Earnings management and corporate governance: The role of the board and the audit committee’, Journal of Corporate Finance, Vol. 9, No. 3, pp. 295-316. 177. Yamey, B.S (1962), ‘Some Topics in the History of Financial Accounting in England 1500-1900’, in W.T Baxter and Davison S., eds, Studies in Accounting Theory, pp.14-43. 178. Yermack D. (1996), ‘Higher Market Valuation of Companies with a Small Board of Directors’, Journal of Financial Economics, Vol. 40, No. 2, pp. 185-212. 179. Yoon S.S and Miller G.A. (2002), ‘Cash from operations and earnings management in Korea’, International Journal of Accounting, Vol.37, pp.395-412. 180. Yoon S.S, Miller G. and Jiraporn P. (2006), ‘Earnings management vehicles for Korean firms’, Journal of International Financial Management and Accounting, Vol.17, No.2, pp. 85-109. 181. Yoon S.S. and Miller G. (2002), ‘Earnings management of seasoned equity offering firms in Korea’, The International Journal of Accounting, Vol. 37, pp. 57-78. 182. Young S. (1999), ‘Sysematic measurement error in the estimation of discretionary accruals: An evaluation of alternative modelling procedures’, Journal of Business Finance and Accounting, Vol. 26, No.7, pp.833-862 183. Yue, H. (2004), ‘Essays on earnings management’, Phd Dissertation, Tulane University 145 184. Zahra, S.A. and Pearce, J.A. II (1989), ‘Board of directors and corporate financial performance: a review and integrative model’, Journal of Management, Vol. 15, pp. 291-334. 185. Zamri N., Rahman R. A. and Isa N. S. M (2013), ‘The impact of leverage on real earnings management’, Procedia Economics and Finance, 7, pp. 86-95. 186. Zhang Y., Uchida K. and Bu H. (2011), ‘Corporate governance, discretionary accruals and earnings informativeness: Evidence from China’, 7th International Conference on Asian Financial Markets, Japan. 146 PHỤ LỤC PHẦN 1 – THỐNG KÊ MÔ TẢ VÀ CÁC MÔ HÌNH HỒI QUY 1. THỐNG KÊ MÔ TẢ CÁC BIẾN TRONG NGHIÊN CỨU (Phần 4.2.1) stats | DA BOARD IDV DUAL OWN1 OWN2 AUDIT DEBT PERF SIZE ---------+---------------------------------------------------------------------------------------------------- mean | .0622665 5.488274 3.478424 .358818 25.34985 5.284867 .2209193 2.011072 .1199229 11.74471 max | 4.120416 11 10 1 96.72 88.69 1 18.08324 1.012039 13.95658 min | -5.525249 3 2 0 0 0 0 .3955182 -1.325104 10.0669 sd | .8035383 1.073705 1.18016 .4797662 25.1524 10.40599 .4149635 1.847667 .1606768 .6204424 p50 | .2203999 5 3 0 19.365 .3304412 0 1.461787 .118341 11.74503 N | 2132 2132 2132 2132 2132 2132 2132 2132 2132 2132 -------------------------------------------------------------------------------------------------------------- 2. MỐI QUAN HỆ TƯƠNG QUAN GIỮA CÁC BIẾN (Phần 4.2.2) Obs = 2.132 | DA BOARD IDV DUAL OWN1 OWN2 AUDIT DEBT PERF SIZE -------------+------------------------------------------------------------------------------------------ DA | 1.0000 BOARD | 0.1233 1.0000 IDV | 0.0712 0.6210 1.0000 DUAL | -0.0706 0.0296 -0.2420 1.0000 OWN1 | 0.0431 -0.1526 -0.1175 -0.1879 1.0000 OWN2 | 0.1134 0.2009 0.2159 -0.0331 -0.1002 1.0000 AUDIT | 0.2152 0.1243 0.1923 -0.1367 0.0349 0.2699 1.0000 DEBT | 0.1796 -0.0457 -0.1107 -0.0622 0.0850 -0.1476 0.0091 1.0000 PERF | 0.2156 0.0349 0.0093 0.0129 0.0711 0.0536 0.0383 -0.1418 1.0000 SIZE | 0.6421 0.2783 0.2214 -0.1319 -0.0050 0.2735 0.4756 0.2531 0.0653 1.0000 147 3. MÔ HÌNH HỒI QUY BÌNH PHƯƠNG BÉ NHẤT OLS (Phần 4.4.1) Source | SS df MS Number of obs = 2132 -------------+------------------------------ F( 9, 2122) = 201.53 Model | 634.08649 9 70.4540544 Prob > F = 0.0000 Residual | 741.844466 2122 .349596826 R-squared = 0.4608 -------------+------------------------------ Adj R-squared = 0.4586 Total | 1375.93096 2131 .645673841 Root MSE = .59127 ------------------------------------------------------------------------------ DA | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- BOARD | -.0258019 .0161086 -1.60 0.109 -.0573922 .0057885 IDV | -.0208132 .0150058 -1.39 0.166 -.0502407 .0086144 DUAL | .0055569 .0292596 0.19 0.849 -.0518236 .0629373 OWN1 | .0007673 .0005319 1.44 0.149 -.0002759 .0018104 OWN2 | -.0032745 .0013447 -2.44 0.015 -.0059114 -.0006375 AUDIT | -.2059982 .0360996 -5.71 0.000 -.2767926 -.1352038 DEBT | .006084 .0076073 0.80 0.424 -.0088345 .0210025 PERF | .8878292 .0813929 10.91 0.000 .7282109 1.047447 SIZE | .9144636 .0261281 35.00 0.000 .8632242 .965703 _cons | -10.54117 .2894896 -36.41 0.000 -11.10889 -9.973462 ------------------------------------------------------------------------------ 4. KIỂM ĐỊNH GIẢ THUYẾT HỒI QUY VỀ ĐA CỘNG TUYẾN (Phần 4.4.1.) Variable | VIF 1/VIF -------------+---------------------- IDV | 1.91 0.523102 BOARD | 1.82 0.548400 SIZE | 1.60 0.624259 AUDIT | 1.37 0.731069 DEBT | 1.20 0.830384 DUAL | 1.20 0.832508 OWN2 | 1.19 0.837907 OWN1 | 1.09 0.916470 PERF | 1.04 0.959190 -------------+---------------------- Mean VIF | 1.38 148 5. MÔ HÌNH HỒI QUY ẢNH HƯỞNG CỐ ĐỊNH FEM (Phần 4.4.2) Fixed-effects (within) regression Number of obs = 2132 Group variable: id Number of groups = 537 R-sq: within = 0.1462 Obs per group: min = 1 between = 0.4532 avg = 4.0 overall = 0.4059 max = 5 F(9,1586) = 30.17 corr(u_i, Xb) = 0.2466 Prob > F = 0.0000 ------------------------------------------------------------------------------ DA | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- BOARD | -.0257797 .0185788 -1.39 0.165 -.0622212 .0106619 IDV | -.0084032 .0166888 -0.50 0.615 -.0411375 .0243312 DUAL | .0197668 .0324891 0.61 0.543 -.0439594 .083493 OWN1 | .0010505 .0007839 1.34 0.180 -.0004871 .0025882 OWN2 | -.0024483 .0013689 -1.79 0.074 -.0051334 .0002368 AUDIT | -.1309692 .0430246 -3.04 0.002 -.2153603 -.0465781 DEBT | .0690443 .0113604 6.08 0.000 .0467613 .0913272 PERF | .9760595 .0699422 13.96 0.000 .8388706 1.113248 SIZE | .5007864 .094372 5.31 0.000 .3156795 .6858934 _cons | -5.896365 1.093089 -5.39 0.000 -8.040417 -3.752314 -------------+---------------------------------------------------------------- sigma_u | .65380941 sigma_e | .34406603 rho | .78312389 (fraction of variance due to u_i) ------------------------------------------------------------------------------ F test that all u_i=0: F(536, 1586) = 8.73 Prob > F = 0.0000 6. KIỂM ĐỊNH GIẢ THIẾT HIỆP PHƯƠNG SAI KHÔNG ĐỒNG NHẤT (Phần 4.4.4) Modified Wald test for groupwise heteroskedasticity in fixed effect regression model H0: sigma(i)^2 = sigma^2 for all i chi2 (537) = 5.1e+34 Prob>chi2 = 0.0000 149 7. MÔ HÌNH HỒI QUY ẢNH HƯỞNG NGẪU NHIÊN REM (Phần 4.4.3) Random-effects GLS regression Number of obs = 2132 Group variable: id Number of groups = 537 R-sq: within = 0.1365 Obs per group: min = 1 between = 0.5232 avg = 4.0 overall = 0.4568 max = 5 Wald chi2(9) = 812.25 corr(u_i, X) = 0 (assumed) Prob > chi2 = 0.0000 ------------------------------------------------------------------------------ DA | Coef. Std. Err. z P>|z| [95% Conf. Interval] -------------+---------------------------------------------------------------- BOARD | -.0272518 .0165416 -1.65 0.099 -.0596726 .0051691 IDV | -.0096035 .0149065 -0.64 0.519 -.0388198 .0196128 DUAL | .0133176 .0291125 0.46 0.647 -.0437418 .070377 OWN1 | .000835 .000636 1.31 0.189 -.0004115 .0020815 OWN2 | -.0031801 .0012389 -2.57 0.010 -.0056084 -.0007518 AUDIT | -.1486697 .0379038 -3.92 0.000 -.2229598 -.0743796 DEBT | .0351117 .0088739 3.96 0.000 .0177193 .0525042 PERF | .9355094 .0654295 14.30 0.000 .80727 1.063749 SIZE | .9014415 .0412103 21.87 0.000 .8206708 .9822122 _cons | -10.51444 .468759 -22.43 0.000 -11.43319 -9.595693 -------------+---------------------------------------------------------------- sigma_u | .54814452 sigma_e | .34406603 rho | .71736142 (fraction of variance due to u_i) ------------------------------------------------------------------------------ 8. KIỂM ĐỊNH LAGRANGIAN MULTIPLIER (Phần 4.4.3) Breusch and Pagan Lagrangian multiplier test for random effects DA[id,t] = Xb + u[id] + e[id,t] Estimated results: | Var sd = sqrt(Var) ---------+----------------------------- DA | .6456738 .8035383 e | .1183814 .344066 u | .3004624 .5481445 Test: Var(u) = 0 chibar2(01) = 1013.29 Prob > chibar2 = 0.0000 150 9. KIỂM ĐỊNH HAUSMAN (Phần 4.4.4) ---- Coefficients ---- | (b) (B) (b-B) sqrt(diag(V_b-V_B)) | fe re Difference S.E. -------------+---------------------------------------------------------------- BOARD | -.0257797 -.0272518 .0014721 .0084585 IDV | -.0084032 -.0096035 .0012003 .007504 DUAL | .0197668 .0133176 .0064492 .0144225 OWN1 | .0010505 .000835 .0002155 .0004584 OWN2 | -.0024483 -.0031801 .0007318 .0005822 AUDIT | -.1309692 -.1486697 .0177005 .0203572 DEBT | .0690443 .0351117 .0339325 .0070932 PERF | .9760595 .9355094 .0405501 .0247163 SIZE | .5007864 .9014415 -.4006551 .0848986 ------------------------------------------------------------------------------ b = consistent under Ho and Ha; obtained from xtreg B = inconsistent under Ha, efficient under Ho; obtained from xtreg Test: Ho: difference in coefficients not systematic chi2(9) = (b-B)'[(V_b-V_B)^(-1)](b-B) = 33.11 Prob>chi2 = 0.0001 10. KIỂM ĐỊNH GIẢ THIẾT VỀ HIỆN TƯỢNG TỰ TƯƠNG QUAN (Phần 4.4.4) Wooldridge test for autocorrelation in panel data H0: no first-order autocorrelation F( 1, 375) = 15.772 Prob > F = 0.0001 151 11. MÔ HÌNH HỒI QUY ẢNH HƯỞNG CỐ ĐỊNH (SE VỮNG) (Sau khi loại IDV) Fixed-effects (within) regression Number of obs = 2132 Group variable: id Number of groups = 537 R-sq: within = 0.1460 Obs per group: min = 1 between = 0.4539 avg = 4.0 overall = 0.4060 max = 5 F(8,536) = 10.51 corr(u_i, Xb) = 0.2487 Prob > F = 0.0000 (Std. Err. adjusted for 537 clusters in id) ------------------------------------------------------------------------------ | Robust DA | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- BOARD | -.0309191 .0155239 -1.99 0.047 -.0614143 -.0004239 DUAL | .0241073 .0294792 0.82 0.414 -.0338015 .0820162 OWN1 | .0010356 .0005792 1.79 0.074 -.0001022 .0021734 OWN2 | -.0024379 .0014087 -1.73 0.084 -.0052051 .0003292 AUDIT | -.1309162 .0542869 -2.41 0.016 -.2375574 -.0242751 DEBT | .0692234 .0139358 4.97 0.000 .041848 .0965989 PERF | .9751293 .1179378 8.27 0.000 .7434523 1.206806 SIZE | .4993426 .1518575 3.29 0.001 .2010337 .7976515 _cons | -5.881925 1.75795 -3.35 0.001 -9.335241 -2.428609 -------------+---------------------------------------------------------------- sigma_u | .65393904 sigma_e | .3439851 rho | .7832711 (fraction of variance due to u_i) ------------------------------------------------------------------------------ 152 12. MÔ HÌNH HỒI QUY ẢNH HƯỞNG CỐ ĐỊNH (SE VỮNG) (Phần 4.4.5) (Sau khi loại IDV, DUAL) Fixed-effects (within) regression Number of obs = 2132 Group variable: id Number of groups = 537 R-sq: within = 0.1457 Obs per group: min = 1 between = 0.4543 avg = 4.0 overall = 0.4057 max = 5 F(7,536) = 11.83 corr(u_i, Xb) = 0.2471 Prob > F = 0.0000 (Std. Err. adjusted for 537 clusters in id) ------------------------------------------------------------------------------ | Robust DA | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- BOARD | -.0311659 .0155145 -2.01 0.045 -.0616426 -.0006893 OWN1 | .00099 .0005814 1.70 0.089 -.0001522 .0021322 OWN2 | -.0024879 .0014037 -1.77 0.077 -.0052454 .0002696 AUDIT | -.1322678 .054387 -2.43 0.015 -.2391056 -.0254299 DEBT | .0693064 .0139764 4.96 0.000 .0418512 .0967616 PERF | .9779579 .1177653 8.30 0.000 .7466197 1.209296 SIZE | .4985939 .1519674 3.28 0.001 .2000691 .7971186 _cons | -5.861913 1.76066 -3.33 0.001 -9.320554 -2.403272 -------------+---------------------------------------------------------------- sigma_u | .65358301 sigma_e | .34394097 rho | .78312973 (fraction of variance due to u_i) ------------------------------------------------------------------------------ 153 PHẦN 2 –KẾT QUẢ THỰC HIỆN PHÂN TÍCH ĐƠN BIẾN (Phần 4.3) Biến DA được chia ra 2 nhóm: DA dương POS, gán giá trị = 1 DA âm NEG, gán giá trị = 0 1. PHÂN TÍCH SỰ KHÁC BIỆT VỀ DEBT TRONG NHÓM DA (+) VÀ DA (-) Two-sample t test with unequal variances ------------------------------------------------------------------------------ Group | Obs Mean Std. Err. Std. Dev. [95% Conf. Interval] ---------+-------------------------------------------------------------------- 0 | 617 1.544033 .0607943 1.510099 1.424644 1.663422 1 | 1515 2.201279 .0497665 1.937061 2.103661 2.298898 ---------+-------------------------------------------------------------------- combined | 2132 2.011072 .0400157 1.847667 1.932599 2.089546 ---------+-------------------------------------------------------------------- diff | -.6572461 .0785662 -.8113615 -.5031307 ------------------------------------------------------------------------------ diff = mean(0) - mean(1) t = -8.3655 Ho: diff = 0 Satterthwaite's degrees of freedom = 1452.77 Ha: diff 0 Pr(T |t|) = 0.0000 Pr(T > t) = 1.0000 2. PHÂN TÍCH SỰ KHÁC BIỆT VỀ PERF TRONG NHÓM DA (+) VÀ DA (-) Two-sample t test with unequal variances ------------------------------------------------------------------------------ Group | Obs Mean Std. Err. Std. Dev. [95% Conf. Interval] ---------+-------------------------------------------------------------------- 0 | 617 .0791913 .0076514 .1900565 .0641653 .0942172 1 | 1515 .1365113 .0036955 .1438403 .1292624 .1437601 ---------+-------------------------------------------------------------------- combined | 2132 .1199229 .0034798 .1606768 .1130986 .1267471 ---------+-------------------------------------------------------------------- diff | -.05732 .0084971 -.073996 -.040644 ------------------------------------------------------------------------------ diff = mean(0) - mean(1) t = -6.7458 Ho: diff = 0 Satterthwaite's degrees of freedom = 916.621 Ha: diff 0 Pr(T |t|) = 0.0000 Pr(T > t) = 1.0000 154 3. PHÂN TÍCH SỰ KHÁC BIỆT VỀ SIZE TRONG NHÓM DA (+) VÀ DA (-) Two-sample t test with unequal variances ------------------------------------------------------------------------------ Group | Obs Mean Std. Err. Std. Dev. [95% Conf. Interval] ---------+-------------------------------------------------------------------- 0 | 617 11.1415 .0178079 .4423394 11.10653 11.17648 1 | 1515 11.99037 .0129366 .5035319 11.965 12.01575 ---------+-------------------------------------------------------------------- combined | 2132 11.74471 .0134372 .6204424 11.71836 11.77106 ---------+-------------------------------------------------------------------- diff | -.8488688 .0220109 -.8920497 -.8056878 ------------------------------------------------------------------------------ diff = mean(0) - mean(1) t = -38.5659 Ho: diff = 0 Satterthwaite's degrees of freedom = 1291.39 Ha: diff 0 Pr(T |t|) = 0.0000 Pr(T > t) = 1.0000 4. PHÂN TÍCH SỰ KHÁC BIỆT VỀ BOARD TRONG NHÓM DA (+) VÀ DA (-) Two-sample t test with unequal variances ------------------------------------------------------------------------------ Group | Obs Mean Std. Err. Std. Dev. [95% Conf. Interval] ---------+-------------------------------------------------------------------- 0 | 617 5.23825 .0318675 .7915722 5.175667 5.300832 1 | 1515 5.590099 .02965 1.154067 5.53194 5.648258 ---------+-------------------------------------------------------------------- combined | 2132 5.488274 .0232537 1.073705 5.442672 5.533876 ---------+-------------------------------------------------------------------- diff | -.3518494 .0435277 -.437225 -.2664738 ------------------------------------------------------------------------------ diff = mean(0) - mean(1) t = -8.0833 Ho: diff = 0 Satterthwaite's degrees of freedom = 1643.13 Ha: diff 0 Pr(T |t|) = 0.0000 Pr(T > t) = 1.0000 155 5. PHÂN TÍCH SỰ KHÁC BIỆT VỀ IDV TRONG NHÓM DA (+) VÀ DA (-) Two-sample t test with unequal variances ------------------------------------------------------------------------------ Group | Obs Mean Std. Err. Std. Dev. [95% Conf. Interval] ---------+-------------------------------------------------------------------- 0 | 617 3.298217 .0391696 .9729524 3.221295 3.375139 1 | 1515 3.551815 .0320539 1.247635 3.48894 3.61469 ---------+-------------------------------------------------------------------- combined | 2132 3.478424 .0255592 1.18016 3.4283 3.528548 ---------+-------------------------------------------------------------------- diff | -.253598 .0506134 -.3528811 -.1543149 ------------------------------------------------------------------------------ diff = mean(0) - mean(1) t = -5.0105 Ho: diff = 0 Satterthwaite's degrees of freedom = 1452.3 Ha: diff 0 Pr(T |t|) = 0.0000 Pr(T > t) = 1.0000 6. PHÂN TÍCH SỰ KHÁC BIỆT VỀ OWN1 TRONG NHÓM DA (+) VÀ DA (-) Two-sample t test with unequal variances ------------------------------------------------------------------------------ Group | Obs Mean Std. Err. Std. Dev. [95% Conf. Interval] ---------+-------------------------------------------------------------------- 0 | 617 23.83442 .9306163 23.11603 22.00686 25.66199 1 | 1515 25.96703 .6658756 25.91787 24.66089 27.27316 ---------+-------------------------------------------------------------------- combined | 2132 25.34985 .5447357 25.1524 24.28158 26.41812 ---------+-------------------------------------------------------------------- diff | -2.132606 1.144306 -4.37754 .1123288 ------------------------------------------------------------------------------ diff = mean(0) - mean(1) t = -1.8637 Ho: diff = 0 Satterthwaite's degrees of freedom = 1272.5 Ha: diff 0 Pr(T |t|) = 0.0626 Pr(T > t) = 0.9687 156 7. PHÂN TÍCH SỰ KHÁC BIỆT VỀ OWN2 TRONG NHÓM DA (+) VÀ DA (-) Two-sample t test with unequal variances ------------------------------------------------------------------------------ Group | Obs Mean Std. Err. Std. Dev. [95% Conf. Interval] ---------+-------------------------------------------------------------------- 0 | 617 2.656798 .2341729 5.816735 2.196924 3.116672 1 | 1515 6.355176 .2981646 11.60546 5.770317 6.940035 ---------+-------------------------------------------------------------------- combined | 2132 5.284867 .2253668 10.40599 4.842905 5.726829 ---------+-------------------------------------------------------------------- diff | -3.698378 .3791294 -4.441898 -2.954858 ------------------------------------------------------------------------------ diff = mean(0) - mean(1) t = -9.7549 Ho: diff = 0 Satterthwaite's degrees of freedom = 2045.24 Ha: diff 0 Pr(T |t|) = 0.0000 Pr(T > t) = 1.0000 8. PHÂN TÍCH SỰ KHÁC BIỆT VỀ DUAL TRONG NHÓM DA (+) VÀ DA (-) | DUAL DA | 0.00 1.00 | Total -----------+----------------------+---------- 0 | 356 261 | 617 | 26.04 34.12 | 28.94 -----------+----------------------+---------- 1 | 1,011 504 | 1,515 | 73.96 65.88 | 71.06 -----------+----------------------+---------- Total | 1,367 765 | 2,132 | 100 100 | 100.00 Pearson chi2(1) = 15.5535 Pr = 0.000 9. PHÂN TÍCH SỰ KHÁC BIỆT VỀ AUDIT TRONG NHÓM DA (+) VÀ DA (-) | AUDIT DA | 0.00 1.00 | Total -----------+----------------------+---------- 0 | 579 38 | 617 | 34.86 8.07 | 28.94 -----------+----------------------+---------- 1 | 1,082 433 | 1,515 | 65.14 91.93 | 71.06 -----------+----------------------+---------- Total | 1,661 471 | 2,132 | 100 100 | 100.00 Pearson chi2(1) = 128.0690 Pr = 0.000