| dc.description.abstract | Some Vietnamese firms are still not concentrating on financial statement
information, therefore, it reduced quality earning for firms, and reduced corporate
performance in Vietnam. Therefore, the research objective for this study is that it
determines the effect of low earning quality on high corporate performance based on ratios
of EBIT/asset for profitability ratio, and Tobin Q as the earning based on price market
valuation. Based on the conditional collection samples, there are exactly 795 observations
or 159 firms in HOSE from 2016 to 2020, and the panel regression analyst is conducted
for this evidence to provide more information for outcomes for this evidence. According
to Feasible Generalized Least square (FGLS) model, low earning quality has association
with high corporate performance based on EBIT/Asset. However, low earning quality does
have an association on high Tobin Q. | en_US |
