Corporate governance and earnings management in Vietnamese listed firms:  A pitch

Nguyen, Quynh Xuan

doi:10.24818/jamis.2020.01008

Cited by 4 publications

(4 citation statements)

References 8 publications

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“…Vietnamese stock exchange, Nguyen et al (2018) found that real estate was the top scoring sector for earnings management. Nguyen et al (2020) investigated the ownership structure's role in earnings management in real estate companies and found that an increased level of state ownership was positively related to earnings management.…”

Section: Earnings Management In European Real Estatementioning

confidence: 99%

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Earnings management in European real estate firms during crisis periods

Brannan,

Pjaaka,

Oust

et al. 2023

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PurposeIn periods of economic distress, expectations for businesses change and there is a heightened need for reporting quality. This study investigates the impact of crises on earnings management in the real estate sector.Design/methodology/approachThe data consisted of financial statements from 2005 to 2021 from real estate firms listed on 10 European stock exchanges. Estimated discretionary accruals from four standard accruals models were used as a proxy for earnings management, using cross-sectional industry and firm fixed effects models. The authors examined earnings management during three crises: the financial crisis (2008–2009), the debt crisis (2011–2012) and the COVID-19 pandemic (2020–2021).FindingsThe results showed less earnings management during the COVID-19 crisis and more earnings management during the financial crisis, though with slightly weaker evidence. The authors did not find significant evidence of earnings management related to the debt crisis. These results suggest that stakeholders in the real estate sector should be extra vigilant in crisis periods.Originality/valueThis study is the first to investigate earnings management in European real estate firms, focusing on the impact of crises.

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Section: Earnings Management In European Real Estatementioning

confidence: 99%

“…However, real estate firms are, for the most part, asset-heavy, and these assets vary in value, leaving room for interpretation. For example, Nguyen et al (2018) found that the real estate sector in Vietnam was the sector with the most earnings management.…”

Section: Introductionmentioning

confidence: 99%

Earnings management in European real estate firms during crisis periods

Brannan,

Pjaaka,

Oust

et al. 2023

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“…Hence, in different types of contracts (e.g. debt contracts or management compensation contracts), the accounting numbers are seen as key performance indicators (Nguyen, 2020). On the other hand, if managers have complete control over accounting data and utilise them for personal gain, contracts based on such figures may not always be adequate to align the interests of managers with those of shareholders (Hijazi, & Al-Rahahleh, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Existing literature has primarily focused on the investigation of the ownership structure, board of directors and its role in limiting the misuse of earnings management (e.g. Nguyen, 2020;Abbadi, Hijazi & Al-Rahahleh, 2016;Chen, Cheng & Wang, 2015). Moreover, other studies, such as Dechow et al (1996), found that whether financial misstatement and associated fraudulent activities are an outcome of poor corporate governance or not.…”

Section: Introductionmentioning

confidence: 99%

An Empirical Investigation on Ownership Structure and Earnings management: Evidence from PSX and FTSE-350 Listed Firms

Hassan¹,

Aksar²,

Zahoor³

et al. 2023

JOSI

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The current research aims to highlight the impact of ownership structure on real earnings management by comparing the firms listed on Pakistan Stock Exchange and London Stock Exchange. The secondary data of 167 Pakistani and 233 UK listed firms is analysed from 2011-2019. The results obtained for both countries shows that ownership structure influences the real earnings management. The results also suggest that real earnings management practices are significantly different in big and small size firms. Further, the impact of ownership structure on real earnings management among the big and small sized firms is different. The results of the study are helpful to the policymakers in reducing the real earnings management. The limitations and future aspects are also elucidated comprehensively.

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An International Research on the Relationship between Environmental, Social and Corporate Governance (ESG) and Bank Profitability within Sustainable Finance

ARSLAN,

GÖÇMEN YAĞCILAR

2023

Süleyman Demirel Üniversitesi Vizyoner Dergisi

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Bu çalışmanın amacı, bankaların çevresel, sosyal ve kurumsal yönetim (ESG) faaliyetlerinden elde edilen performanslarının bileşenleri olan ESG skoru, Kombine ESG skoru, ESG tartışma skoru, ESG sosyal skoru, ESG kurumsal yönetim skoru ve ESG çevresel skorunun aktif ve özsermaye karlılıklarına etkisini incelemektir. Bu amaçla 2010-2019 yılları arasında 25 ülkeden 63 banka kapsama alınmıştır. Yapılan analizler sonucunda ESG kurumsal yönetim skorunun banka aktif karlılığını pozitif; ESG, ESG sosyal ve ESG çevresel skorunun aktif karlılığı negatif yönde etkilediği tespit edilmiştir. Ayrıca banka özsermaye karlılığı ile ESG sosyal skoru arasında negatif yönlü ilişki olduğu ortaya çıkmıştır. Araştırma kapsamında elde edilen bulguların pek çok kesim için yol gösterici olması beklenmektedir. Bulgular bankaların sorumlu ve sürdürülebilir finansmanı destekleme noktasında ortaya çıkan kazanç ve maliyetler konusunda aydınlatıcı olmaktadır. Ayrıca kamu ve özel sektör işletmelerinin sermaye bütçelemesi ve yatırımların değerlemesi aşamalarında ESG bileşenlerinin de finansal performans ile ilişkisini gözetmeleri gerektiğini ortaya koymaktadır. Diğer taraftan düzenleyici ve denetleyici kuruluşlara sermaye verimliliğini arttıracak ve kurumsal finansman maliyetlerini düşürecek ESG uygulamalarının belirlenmesi ve teşviki ile ilgili düzenleme ve yönergelerin oluşturulmasında yol gösterici olması beklenmektedir. Kurumsal ve bireysel yatırımcıların ise sürdürülebilirlik ilkelerini yatırım süreçlerine entegre ederken sosyal sorumlu firmalarla oluşturulacak portföylerde ESG bileşenlerinin portföy performansı üzerindeki etkilerini anlamalarına yardımcı olacağı düşünülmektedir.

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Corporate governance and earnings management in Vietnamese listed firms: A pitch

Cited by 4 publications

References 8 publications

Earnings management in European real estate firms during crisis periods

Earnings management in European real estate firms during crisis periods

An Empirical Investigation on Ownership Structure and Earnings management: Evidence from PSX and FTSE-350 Listed Firms

An International Research on the Relationship between Environmental, Social and Corporate Governance (ESG) and Bank Profitability within Sustainable Finance

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