Board Characteristics and Earnings Management: Evidence from Vietnamese Listed Firms

Nguyen Thi My Dung; Dinh Thi My Hanh; Le Thi Thanh Huyen; Dao Tuan Khanh

doi:10.59890/ijir.v4i6.194

Authors

Nguyen Thi My Dung Banking Academy-Phu Yen Campus, Vietnam
Dinh Thi My Hanh Banking Academy-Phu Yen Campus, Vietnam
Le Thi Thanh Huyen Banking Academy-Phu Yen Campus, Vietnam
Dao Tuan Khanh Banking Academy-Phu Yen Campus, Vietnam

DOI:

https://doi.org/10.59890/ijir.v4i6.194

Keywords:

Board characteristics, Corporate governance, Earnings management, AEM, REM, Vietnam

Abstract

Purpose: This study examines the impact of board characteristics on earnings management in Vietnamese listed firms. Design/methodology/approach: Using panel data from non-financial firms listed on HOSE and HNX during 2015–2023, the study employs regression analysis to investigate the relationship between board characteristics and both accrual-based and real earnings management. Findings: The results indicate that only selected board characteristics are associated with earnings management, while most board attributes show insignificant effects. Practical implications: The findings provide implications for regulators and firms in strengthening corporate governance mechanisms to improve financial reporting quality. Originality/value: This study contributes to the literature by providing evidence from an emerging market and by examining both accrual-based and real earnings management simultaneously

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