Phuong Loan Nguyen

Earnings management and Default risk

Email: Loan.Nguyen@vuw.ac.nz

Office: PhD space, Level 1, Rutherford House

Supervisors: Professor Tony van Zijl and Dr Thu Phuong Truong

Profile

Loan’s study focuses on the impact of default risk on earnings management. Specifically, the study tests for non-linearity in the relationship between default risk and earnings management, the choice of forms of earnings management in the context of variation in default risk, and the effect of the state of the macroeconomy on the impact of default risk on earnings management. The study uses data on non-financial listed firms in the U.S over the period 2003-2019.