Influence of factors on profit management behavior at Vietnam joint stock commercial banks

Abstract

 Profit management behavior (PMB) is the use of procedures through accounting policies to intentionally govern the provision of information to users, including factors related to financials indicators that have a significant influence on the behavior of PMB. The paper uses a test method with 150 samples of 30 joint stock commercial banks in Vietnam for 5 years from 2015 to 2019. The OLS regression results show that there are 4 significant variables, of which 2 variables with positive effects on the risk management behaviors, namely financial leverage and provision for credit losses, and 2 variables with opposite effects are bank size and profitability ratio. Based on that, the article proposes a number of policy suggestions to the State Bank to limit the PMB of Vietnamese commercial banks to contribute to improving the quality of accounting information.