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Researching the Firm Characteristics Affecting the Earnings Quality: The Case of Vietnam

Calitatea, 2020-12, Vol.21 (179), p.106-112 [Tạp chí có phản biện]

Copyright Romanian Society for Quality Assurance Dec 2020 ;ISSN: 1582-2559

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  • Nhan đề:
    Researching the Firm Characteristics Affecting the Earnings Quality: The Case of Vietnam
  • Tác giả: Hung, Dang Ngoc ; Van, Vu Thi Thuy
  • Chủ đề: Accounting ; Business ; Cash flow ; Earnings management ; Financial leverage ; Financial management ; Financial statements ; Fluctuations ; Growth rate ; Impact analysis ; Loss recognition ; Profits ; Smoothness
  • Là 1 phần của: Calitatea, 2020-12, Vol.21 (179), p.106-112
  • Mô tả: The paper examined the impact of firm characteristics on the earnings quality (EQ) in Vietnam. We measured EQ which was synthesized according to multidimensional aspects including earnings management, accrual quality, earnings persistence and earnings smoothness, predictability, earnings variability, value relevance and timeliness. The research used the regression methods of OLS, REM, FEM and GLS, research data at listed companies in Vietnam in the period of 2008-2018, with 4020 observations. Findings found that return on assets, growth rate of enterprises, fixed asset investment ratio, cash flow fluctuations from business operations, revenue fluctuations were reversely related to EQ while financial leverage was a factor that has a positive impact on EQ and that the size factor did not have any impact on EQ. The results of empirical research become useful basis to facilitate enterprises in the EQ improvement of enterprises. This research fully and comprehensively examined aspects and conduct synthetic measurement of EQ. This study was carried out at listed companies on Vietnam stock market, an emerging economy that demonstrated the impact of firm characteristics on EQ. Findings of this study helped enterprises identify, enhance EQ and the transparency of financial report information, properly reflect the business reality, build up the trust of shareholders with an aim to mobilize capital for business development.
  • Nơi xuất bản: Bucharest: Romanian Society for Quality Assurance
  • Ngôn ngữ: English
  • Số nhận dạng: ISSN: 1582-2559
  • Nguồn: ProQuest Central
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