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Does the Capital Structure Affect the Discretionary and Non-discretionary Firm Performance? Evidence from Vietnam

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Global Business Review

Published online on

Abstract

Global Business Review, Ahead of Print.
This study strives to describe how the nexus between capital structure (CAS) and firm performance (FIP) changes with and without earnings management (EAM), which previous studies have not fully addressed. For this purpose, we divide the FIP into ...