The influence of earning management and surplus free cash flow on the banking sector performance

• Autorzy: Thai Van Ha , Dinh Van Tien , Nguyen Van Song , Nguyen Minh Hien , Nguyen Cong Tiep , Pham Thi Lan Phuong

Identyfikatory

DOI

10.17512/pjms.2021.23.1.25

Warianty tytułu

PL

Wpływ zarządzania zyskami i swobodnego przepływu nadwyżki na wyniki sektora bankowego

• Języki publikacji: EN

Abstrakty

EN

The banking sector is considered as the backbone of the economy and needs to examine its performance frequently and get the attention of recent studies and regulators. Therefore, the purpose of the present research is to examine the impact of earnings management and surplus free cash flow on the state-owned banks of Vietnam. This study has used secondary data collection methods and used the financial statements of the twenty-five commercial banks in Vietnam. This study extracted the data from 2009 to 2020 banks’ financial statement. This study has executed the fixed effect model (FEM) and robust standard error to analyze the nexus among the variables. The results have revealed that earnings management and surplus free cash flow have a positive association with the banking sector of Vietnam. This research provides the guidelines to the regulators while formulating policies related to the banking sector performance and earning management.

PL

Sektor bankowy jest uważany za kręgosłup gospodarki i musi często analizować swoje wyniki oraz zwracać uwagę na ostatnie badania oraz organy regulacyjne. Dlatego celem niniejszego badania jest zbadanie wpływu manipulacji dochodami i swobodnego przepływu nadwyżki środków pieniężnych na państwowe banki w Wietnamie. W badaniu wykorzystano wtórne metody zbierania danych i wykorzystano sprawozdania finansowe dwudziestu pięciu banków komercyjnych w Wietnamie.W badaniu tym wyodrębniono dane ze sprawozdań finansowych banków z lat 2009-2020. W badaniu tym wykorzystano model efektów stałych (MES) i solidny błąd standardowy w celu przeanalizowania powiązania między zmiennymi. Wyniki wykazały, że zarządzanie dochodami i nadwyżki wolnych przepływów pieniężnych mają pozytywny związek z sektorem bankowym Wietnamu. Badanie to dostarcza wytycznych dla regulatorów przy formułowaniu polityk związanych z wynikami sektora bankowego i zarządzaniem dochodami.

Słowa kluczowe

EN

earnings management; banking sector; fixed effect model; financial performance

PL

zarządzanie wynikami; sektor bankowy; model o efekcie stałym; wyniki finansowe

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2021
• Tom: Vol. 23, No. 1
• Strony: 403--417
• Opis fizyczny: Bibliogr. 39 poz., tab.

Twórcy

autor

Thai Van Ha

• Ha Noi University of Business and Technology (HUBT), Ha Noi, Vietnam

autor

Dinh Van Tien

• Ha Noi University of Business and Technology (HUBT), Ha Noi, Vietnam

autor

Nguyen Van Song

• Vietnam National University of Agriculture (VNUA)

autor

Nguyen Minh Hien

• Vietnam National University of Agriculture (VNUA)

autor

Nguyen Cong Tiep

• Vietnam National University of Agriculture (VNUA)

autor

Pham Thi Lan Phuong

• Ha Noi, Vietnam. College of Agricultural Mechanics (CAM), Vinh Phuc, Vietnam

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