| dc.description.abstract | This research delves into how earnings management in Vietnam is influenced by the
structure of company ownership. Notably in Vietnam, the control of businesses is often in the
hands of a few predominant shareholders, who have a substantial role in shaping both direct and
indirect managerial decisions. Previous studies have established a critical link between the way a
company is owned and the management of its earnings. The key aim of this study is to delve into
the impact that the ownership composition within a company has on the management of its
earnings. An analysis was conducted on a group of 489 non-financial companies that are publicly
traded on the Vietnamese stock market. The findings indicate that both a high concentration of
ownership and state-controlled ownership tend to have a positive influence on earnings
management. In a contrasting manner, ownership held by company managers and international
stakeholders tends to reduce earnings management practices. Additionally, this study also
considered five control variables: board size and cash flow were found to have a positive
relationship with earnings management, whereas a company's financial performance, company
size, and financial leverage were found to have a negative relationship with earnings management
practices. REM, FEM, GLS, and OLS regression methods are employed for processing data. | en_US |
