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Factors affecting earnings persistence: research in emerging markets

Contaduría, administración, 2022, Vol.67 (1) [Tạp chí có phản biện]

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  • Nhan đề:
    Factors affecting earnings persistence: research in emerging markets
  • Tác giả: Thi Thuy Vu, Van ; Ngoc Dang, Hung
  • Chủ đề: Accumulated amounts ; Business size ; Calidad de ganancias ; Cantidades acumuladas ; Crecimiento ; Dividend policy ; Earnings persistence ; Growth ; Persistencia de ganancias ; Política de dividendos ; Quality of earnings ; Tamaño de la empresa
  • Là 1 phần của: Contaduría, administración, 2022, Vol.67 (1)
  • Mô tả: The paper examines the influence of business characteristics on earnings persistence in Vietnam because earnings persistence is also one of the earnings quality assessment factors that attract the attention of investors and financial analysts. The study used regression methods of OLS, REM, FEM, and GLS, and research data at enterprises listed on the stock market in Vietnam from 2010 to 2018, with 3 677 observations. The results have identified factors such as firm size, revenue growth rate, accruals and dividend policy that positively affect earnings persistence while the financial structure has the opposite effect on the persistence of earnings. Besides, the liquidity only has an unclear influence on the persistence of earnings. The results of this study help businesses identify, improve earnings persistence and transparency of financial statements, accurately reflect business reality, and build the trust of shareholders. El documento examina la influencia de las características comerciales en la persistencia de las ganancias en Vietnam porque la persistencia de las ganancias es también uno de los factores de evaluación de la calidad de las ganancias que atraen la atención de los inversores y analistas financieros. El estudio utilizó métodos de regresión de OLS, REM, FEM y GLS, y datos de investigación en empresas que cotizan en la bolsa de valores de Vietnam de 2010 a 2018, con 3677 observaciones. Los resultados han identificado factores como el tamaño de la empresa, la tasa de crecimiento de los ingresos, las acumulaciones y la política de dividendos que afectan positivamente la persistencia de las ganancias, mientras que la estructura financiera tiene el efecto opuesto sobre la persistencia de las ganancias. Además, la liquidez solo tiene una influencia poco clara sobre la persistencia de las ganancias. Los resultados de este estudio ayudan a las empresas a identificar, mejorar la persistencia de las ganancias y la transparencia de los estados financieros, reflejar con precisión la realidad empresarial y generar la confianza de los accionistas.
  • Ngôn ngữ: English
  • Số nhận dạng: ISSN: 0186-1042
    DOI: 10.22201/fca.24488410e.2022.3150
  • Nguồn: Dialnet
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