Earnings quality measurements and determinants: the case of listed firms in Vietnam

  • Pham Minh Hieu
  • Nguyen Do Quyen

Tóm tắt

The study aims to review different measurements of earnings quality and investigate its determinants which are mainly derived from firm characteristics of Vietnamese listed companies from 2011 to 2019. Panel data analysis is implemented, and fixed-effect regression is employed along with post-estimation tests to achieve robust findings. The research results indicate that dividend yield and firm size are positively related to earnings quality while financial leverage, growth, profitability, and accounting losses have negative impacts on earnings quality. Meanwhile, firm age as well as the Circular 200 have positive partial impact on the quality of earnings of listed firms in Vietnam.

điểm /   đánh giá
Phát hành ngày
2021-11-24