The impact of enterprise risk management on accruals quality of Vietnamese listed firms
Keywords:
Accruals quality, earnings quality, enterprise risk management (ERM), listed firms, Vietnam
Abstract
The paper examines the impact of enterprise risk management on accruals quality in Vietnamese listed firms during 2010-2020. By applying Ordinary Least Square model, the empirical results show that firms with efficient risk management will reduce accruals quality, which leads to better earnings quality. In addition, the paper also proves other factors including return on total assets (ROA), quick ratio, firm age and state ownership have certain effects on accruals quality in Vietnamese listed firms.
