Ownership structure and earnings management: Empirical evidence from Vietnam

Autor:	Thi Kim Anh Vu, Huu Anh Nguyen, Quynh Lien Le
Jazyk:	angličtina
Rok vydání:	2021
Předmět:	Organizational Behavior and Human Resource Management listed companies HF5001-6182 Strategy and Management M41 Management Science and Operations Research Accounting 0502 economics and business ddc:650 Economics Management. Industrial management Business Business and International Management Empirical evidence Marketing Structure (mathematical logic) Corporate governance 05 social sciences vietnam HD28-70 Earnings management Vietnam Dominance (economics) Business Management and Accounting (miscellaneous) 050211 marketing Demographic economics ownership structure 050203 business & management earnings management
Zdroj:	Cogent Business & Management, Vol 8, Iss 1 (2021)
ISSN:	2331-1975
Popis:	This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant influences on direct or indirect management decisions. Existing literature shows that the ownership structure has a significant effect on earnings management. Therefore, the main purpose of this paper is to analyze how the company's ownership structure affects earnings management. Using the sample from 489 non-financial companies listed on the Vietnam stock market, we found that ownership concentration and state ownership positively affect earnings management. In contrast, the managerial ownership and foreign ownership negatively affects earnings management. Furthermore, among the five control variables, Board size; Cash flow are positively related, while financial performance, company size and financial leverage negatively affect earnings management.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::85e4a584de7e0cf9b2d496aa4d12e700 https://doaj.org/article/4b70c3ea959b403a9d91aa5f48da5122 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
Nepřihlášeným uživatelům se plný text nezobrazuje	K zobrazení výsledku je třeba se přihlásit.