Do board friendliness and economic development affect firm abnormal earnings?

Ngo, Nguyen-Quynh-Nhu; Phan, Kim-Ngoc; Vu, Gia-Nhi; Nguyen, Thi-Quynh-Lien; Tran, Van-Thin

doi:10.15439/2022M4337

Artykuł - szczegóły

Tytuł artykułu

Do board friendliness and economic development affect firm abnormal earnings?

Autorzy

Ngo Nguyen-Quynh-Nhu , Phan Kim-Ngoc , Vu Gia-Nhi , Nguyen Thi-Quynh-Lien , Tran Van-Thin

Wybrane pełne teksty z tego czasopisma

http://annals-csis.org

Identyfikatory

DOI

10.15439/2022M4337

Warianty tytułu

Konferencja

Proceedings of the 2022 International Conference on Research in Management & Technovation

Języki publikacji

Abstrakty

This research examines the effect of board friendliness and economic development on the quality of earnings reports using the Vietstock database of all listed firms on the HOSE and HNX in Vietnam from 2011 to 2021. We discovered that higher-quality earnings reports result from firm executives who have previously worked for the same organization, whereas lower-quality financial reports can be the result of directors who acted opportunistically or the development of local GDP and firm growth or directors who graduated from the same university. There is also a negative/positive association between alumni directors/ex-coworking directors and firm's current and future operating cash flows. Finally, firms with misreported financial statements, particularly earnings, spread among well-connected firm executives who operate as channels for the knowledge transfer regarding the practice.

Słowa kluczowe

earnings management board friendliness economy development

Wydawca

Polskie Towarzystwo Informatyczne

Czasopismo

Annals of Computer Science and Information Systems

Rocznik

2022

Tom

Vol. 34

Strony

151--164

Opis fizyczny

Bibliogr. 57 poz., rys., tab.

Twórcy

autor

Ngo Nguyen-Quynh-Nhu

Ton Duc Thang University, Vietnam

autor

Phan Kim-Ngoc

Ton Duc Thang University, Vietnam

autor

Vu Gia-Nhi

Ton Duc Thang University, Vietnam

autor

Nguyen Thi-Quynh-Lien

Ton Duc Thang University, Vietnam

autor

Tran Van-Thin

Ton Duc Thang University, Vietnam

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).

Typ dokumentu

Bibliografia

Identyfikator YADDA

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