Earnings management of listed companies on Vietnam stock market: An empirical study and identification of influencing factors

Abstract

Based on data from 1,281 observations on Vietnam's stock market in the period 2009-2015, the article clarifies two fundamental issues: (i) identifying the existence of earnings management of listed companies and (ii) analyzing the factors influencing earnings management behavior such as business sectors, auditing firms, and debt-to-equity ratio. The findings of the article contributed to the limited research on earnings management on Vietnam's stock market in particular as well as on the disclosure of earnings information of Vietnam's enterprises in general.