THE DETERMINANTS OF EARNING QUALITY OF LISTED FIRMS IN VIETNAM

Authors

  • Nguyen Ngoc Phong Lan Nguyen Tat Thanh University

DOI:

https://doi.org/10.36690/2674-5208-2021-4-58

Keywords:

earning quality, financial leverage, external audit, firm size, firm age

Abstract

This paper examines the determinants of earnings quality of Vietnamese listed firms. By using data of 528 non-financial listed firms from 2011 to 2020 and applying the Fixed-effect and System GMM method, we find that financial performance, firm age, and audit committee independence have positive effects on earnings quality. In contrast, firm leverage is negatively related to earnings quality. These results provide some important implications for firms to enhance earnings quality.

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Published

2021-12-30

How to Cite

Nguyen Ngoc Phong Lan. (2021). THE DETERMINANTS OF EARNING QUALITY OF LISTED FIRMS IN VIETNAM. Economics, Finance and Management Review, (4), 58–66. https://doi.org/10.36690/2674-5208-2021-4-58

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Section

Chapter 2. Development of Finance, Accounting and Auditing