Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán - Khoa Quốc tế . Đại học Quốc gia Hà Nội,2012

Financial reporting plays a vital part in the management of every single firm-without it, no one can make sure that the company is developing and making a profit for its owners. Important as they can be, financial statements are now being misused in order to get some individual’s own benefits. That is the symptom of earning manipulation: ‘the action of presenting false financial figures aiming at achieving one or some individuals’ benefits’. This paper, basing mainly to focus on the current situation of Vietnamese companies’ financial reporting and the possibility of earning management among those. Continuing with some ways used to detect the possibility of earning manipulation, the thesis hope to provide some technical ways to determine the reliability of figures on financial reports