• Nguyen Ngoc Phong Lan Nguyen Tat Thanh University



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


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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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.



Chapter 2. Development of Finance, Accounting and Auditing