2020
DOI: 10.31124/advance.12721907
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The impact of ownership structure, financial distress on earnings management: The case of Vietnam

Abstract: The paper examines the effect of ownership structure on profit management in Vietnam. In this study, we explore how three components of ownership structure - the degree of ownership concentration of managers, foreign ownership ratio and state ownership ratio - affect earnings management. In addition, we also consider whether ownership structure affects profit management during financial constraints.<b> </b>We used REM, FEM, GLS, and GMM regression methods. The study results have shown that ownersh… Show more

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