The impact of foreign ownership, corporate governance on earning management: Fuzzy-set qualitative comparative analysis

The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies in Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used to test this relationship. The analysis results show that foreign ownership, co...

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Bibliographic Details
Published in:Cogent business & management 2023-12, Vol.10 (3), p.1-19
Main Authors: Tran, Thu Thi, Do, Yen Thi Hai, Vo, Nhan Kim
Format: Article
Language:English
Subjects:
Accountability
Accounting
Comparative analysis
Conflicts of interest
Corporate governance
earning management
Earnings
Earnings management
Economics
foreign ownership
fsQCA
Generalized method of moments
Literature reviews
Transparency
Citations: Items that this one cites
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Summary:The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies in Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used to test this relationship. The analysis results show that foreign ownership, corporate governance index negatively affects earning management. In particular, the interaction between foreign ownership and corporate governance index also has a negative effect on earning management. The research provides some implications to help businesses control earning management behavior and provide accurate financial information to stakeholders.
ISSN:2331-1975
2331-1975
DOI:10.1080/23311975.2023.2247869