Theoretical basis and literature review of Earning management- research proposal for Vietnam

Abstract

Earning management is a topic of interest to many scholars in developing countries and Vietnam. However, looking at the research done on this topic, the studies still use relatively simple measures, there are still certain disagreements about the research model, research sample, research duration and research results. Therefore, this article makes an overview of domestic and international studies published on websites: ProQuest, ScienceDirect, Google Scholar, etc., analyzes and summarizes studies according to different approaches and quality assessment models of accrual accounting variables, earning management evaluation models based on assumptions about manipulative motives, thereby pointing out research gaps and other research directions and
approaches in the future to objectively assess the level of earning management.