MOTIVES AND TECHNIQUES FOR APPLICATION OF ACCOUNTING METHODS OF MANAGERS WHEN IMPLEMENTING FIRST MANAGEMENT IN LISTED ENTERPRISES

Abstract

In reality, in today's competitive and challenging economy, businesses that want to survive and
develop must prove their performance to investors. Therefore, the information presented in the
financial statements provided to the outside is extremely important information. In which, information
about profit is the most concerned because it directly affects the decision of information users. In order
to ensure the objectives of business operation and development, managers are willing to use their
judgments on the financial statements and in the structure of arising economic transactions to change
the financial statements. causing misunderstanding about the operating status of the enterprise or
influencing the decisions of information users, in order to achieve their own personal interests, it is
synonymous with the profit management behavior of managers treatment has occurred. There are
many cases of accounting fraud occurring, causing damage to investors, eroding the market's
confidence in transparency in the world in general and even in emerging stock markets like Vietnam.
private. Therefore, researching to identify the motivations and techniques for applying profit
management methods in enterprises is a necessity in the current context. The article aims to give an
overview of the main motives and techniques used to perform profit management of managers in
enterprises. From this research overview on profit management, it is the basis to be able to have
research directions suitable to the current situation in order to support information users in making their
decisions for the future with businesses.