The Impact of Ownership Structure on Earnings Management: The Case of Vietnam

Tran, Manh Dung; Hung, Dang Ngoc

doi:10.1177/21582440211047248

Cited by 13 publications

(9 citation statements)

References 57 publications

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“…Susanto et al (2019) used data from 132 nonfinancial enterprises listed on the Indonesia Stock Exchange to show that institutional ownership and tax aggressiveness have a positive and significant impact on earnings management, whereas firm size, director independence, audit quality, and managerial ownership have no bearing. However, the results of this study were in contrast with those of Tran and Dang (2021), who proved the impact of firm size, financial leverage, profitability, and audit quality on earnings management practices. Supardi and Asmara's (2018) findings demonstrated that firm size has no discernible impact on earnings management, which was demonstrated using a sample of businesses registered on the Indonesia Stock Exchange.…”

Section: Literature Reviewcontrasting

confidence: 99%

Earnings Management and Corporate Performance in the Scope of Firm-Specific Features

Gajdosikova

Valášková

Ďurana

2022

JRFM

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Various models have been created all around the world to identify enterprises that manipulate their earnings. These earnings management techniques aid businesses in enhancing their financial performance or gaining some competitive advantages. The primary goal of this article was to identify the firm-specific characteristics that affect how businesses manage their earnings using a sample of 15,716 businesses from various economic sectors in the Slovak environment during a 3 year period. The level of earnings management was measured by discretionary accruals using the Kasznik model. In this paper, a correspondence analysis using the chi-square distance measure was applied to find the dependence between the earnings management practices and firm-specific features (firm size, legal form, and sectoral classification). The results of the study indicate that aggressive (income-increasing) earnings management practices are typical of small enterprises with a public limited ownership structure, mostly in sectors R and M (using the NACE sectoral classification). Conservative (income decreasing) practices can be observed in enterprises in the sectors J or F, and they are also used by medium-sized enterprises and those with private limited ownership structure. The results revealed that large enterprises do not tend to manipulate their earnings, as well as enterprises operating in sector K. The insights of this study may provide important and useful information for shareholders and regulators in evaluating determinants that are effective in mitigating earnings management practices. Authorities, regulators, analysts, and auditors may find the importance of the discovered variances helpful in identifying various strategies and techniques for earnings manipulation that may differ among industries according to their typical characteristics.

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Section: Literature Reviewcontrasting

confidence: 99%

Earnings Management and Corporate Performance in the Scope of Firm-Specific Features

Gajdosikova

Valášková

Ďurana

2022

JRFM

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“…The formula used in this study was previously used in the study of Dang et al (2017), Tran and Dang (2021) and Kalbuana, et al (2022):…”

Section: Profitabilitymentioning

confidence: 99%

The Effect of Sales Growth, Profitability, and Leverage on Earnings Management

Naue,

Anastasia,

Harjanto

et al. 2023

PERWIRA

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The purpose of this study is to examine the effect of sales growth, profitability, and leverage on earnings management by using companies in coal mining sector registered on Indonesian Stock Exchange (IDX) for the period of 2017 to 2020. This research uses purposive sampling methods with predetermined criteria. The samples used in this study are 20 companies with a total sample of 80 data. This study is analysed using panel data regression in Eviews 10. The results demonstrate that sales growth and leverage partially have a significant effect on earnings management, while profitability has no significant effect on earnings management. Furthermore, sales growth, profitability and leverage simultaneously and significantly affect earnings management.

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“…Growth Rate (GROWT) Control +/-Calculated as (Revenue t -Revenue t-1 ) / Revenue t-1 (Tran & Dang, 2021).…”

Section: Leverage (Lev)mentioning

confidence: 99%

إستخدام هيكل الملكية الإدارية في تفسير العلاقة بين خصائص مجلس الإدارة وإدارة الأرباح الحقيقية: دليل من الشركات السعودية(باللغة الانجليزية)

السلطان¹

2023

مجلة الاسکندرية للبحوث المحاسبية

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This study examines the relationship between board characteristics and real earnings management in 91 non-financial firms listed on the Saudi Stock Exchange from 2018 to 2021. The research investigates the association of board size, board independence, the proportion of female directors, and the number of board meetings with real earnings management, as well as the moderating effect of managerial ownership on this relationship. The findings show that board size, board independence, and the proportion of female directors have a significant and negative effect on real earnings management, and that the number of board meetings has a significant positive relationship with real earnings management. The research also finds that the effect of board characteristics on real earnings management is strengthened by the presence of managerial ownership. This research contributes to the existing literature on corporate governance by providing insights into the association between board characteristics and real earnings management in the context of Saudi Arabia. The findings also have implications for improving corporate governance practices and enhancing earnings quality in emerging economies.

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The Impact of Ownership Structure on Earnings Management: The Case of Vietnam

Cited by 13 publications

References 57 publications

Earnings Management and Corporate Performance in the Scope of Firm-Specific Features

Earnings Management and Corporate Performance in the Scope of Firm-Specific Features

The Effect of Sales Growth, Profitability, and Leverage on Earnings Management

إستخدام هيكل الملكية الإدارية في تفسير العلاقة بين خصائص مجلس الإدارة وإدارة الأرباح الحقيقية: دليل من الشركات السعودية(باللغة الانجليزية)

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