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The impact of CG on the earnings quality of enterprises listed on the stock market in Vietnam

Wybrane pełne teksty z tego czasopisma
Identyfikatory
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The paper examines the influence of corporate governance (CG) on the earnings quality (EQ) of listed companies in Vietnam. We consider the issue of CG integrated from each component of the board and the supervisory board using the GLS regression. The data are collected at energy enterprises listed on the Vietnam stock market in 2010 - 2018, with 2162 observations. The research results have found that the board positively impacts the EQ, while the supervisory board does not affect the earnings quality. Besides the audit quality, the ratio of liabilities positively affects the EQ; in contrast to the percentage of state ownership, the company's size has an opposite effect. In addition, foreign ownership ratio, profitability do not affect the EQ. The empirical research results are a valuable basis to help companies improve the EQ, thereby helping companies consider the elements of the board and supervisory more effectively for each company.
Rocznik
Tom
Strony
327--331
Opis fizyczny
Bibliogr. 46 poz., tab.
Twórcy
  • National Economics University, Vietnam
  • Hanoi University of Industry, Vietnam
  • National Economics University, Vietnam
Bibliografia
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  • 29. Hung, D. N., & Van, V. T. T. (2020b). Studying the impacts of earnings quality on stock return: Experiments in Vietnam. International Journal of Advanced and Applied Sciences, 7, 45-53.
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  • 38. Qinghua, W., Pingxin, W., & Junming, Y. (2007). Audit committee, board characteristics and quality of fi nancial reporting: An empirical research on Chinese securities market. Frontiers of Business Research in China, 1(3), 385-400.
  • 39. Radzi, S., Islam, M. A., & Ibrahim, S. (2011). Earning quality in public listed companies: A study on Malaysia exchange for securities dealing and automated quotation. International Journal of Economics and Finance, 3(2), 233-244.
  • 40. Rahmani, S., & Akbari, M. A. (2013). Impact of firm size and capital structure on earnings management: evidence from Iran. World of Sciences Journal, 1(17), 59-71.
  • 41. Saleh, N. M., Iskandar, T. M., & Rahmat, M. M. (2005). Earnings management and board characteristics: Evidence from Malaysia. Jurnal Pengurusan (UKM Journal of Management), 24.
  • 42. Soliman, M. M., & Ragab, A. A. (2014). Audit committee effectiveness, audit quality and earnings management: an empirical study of the listed companies in Egypt. Research Journal of Finance and Accounting, 5(2), 155-166.
  • 43. Van Khanh, V. T., & Hung, D. N. (2020). Impact of Earnings Quality on the Debt Maturity: The Case of Vietnam. Asian Economic and Financial Review, 10(1), 1-12.
  • 44. Van Linh, N., Hung, D. N., Dang, T. B., Van, V. T. T., & Anh, N. T. M. (2019). The Effects of Business Efficiency to Disclose Information of Sustainable Development: The Case of Vietnam. Asian Economic and Financial Review, 9(4), 547-558.
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Uwagi
1. Preface
2. Session: International Conference on Research in Management and Technovation
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-eb50491a-9a62-4090-a82c-a55184cf3e90
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