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SummaryThis study considers the impact of related parties’ trading (RPTs) on the listed company’s earnings management level (EM) in Vietnam’s securities market, of which EM is measured according to the modified Jones model by Dechow and Associates (1995). Through using 5 more control variables as public. How auditing firm, firm size, financial leverage, revenue growth and operating cash flow affect EM, The research results show that RPTs impact the same dimension on EM level. The study provides empirical evidence of the impact of RPTs on the EM level of companies listed on Vietnam’s securities market. Among its results to science is that it indicated with evidence, the higher the RPTs are, the greater its EM level becomes. We also identify practical contributions and limitations showin in the conclusion section.

Listening is a crucial language skill to be mastered in order to obtain success in not only one’s academic but daily life. However, the limited time of in-class learning may possibly hinder EFL learners’ acquisition and make them lack opportunities to express their ideas freely and creatively. For that matter mentioned, the purpose of this current research was to investigate the EFL learners' attitudes towards the use of Flipped Classroom model in learning listening skills. To this aim, 18 learners were selected and then assigned into a group for experiment. The Flipped Classroom model was introduced and applied into teaching to the students for the same listening course content. The results from the analysis of the questionnaire data revealed that the students had positive attitudes towards the use of Flipped Classroom model in learning listening skills. From these findings, pedagogy suggestions are discussed to further the use of this model in teaching.