RESEARCH FRAMEWORK ON THE INFLUENCE OF SOCIAL RESPONSIBILITY ON PROFITS MANAGEMENT BEHAVIOR: THE MODERATING EFFECT OF OWNERSHIP STRUCTURE IN COMPANIES LISTED ON VIETNAM STOCK MARKET

Abstract

Profit management is a set of management decisions that lead to results that do not reflect the true short-term profits of the business. Therefore, finding evidence that leads to profit management behavior of managers is very important. In reality today, managers can take advantage of the trust of stakeholders to adjust their profits through social activities and social responsibility announcements. There have been many studies showing the relationship between corporate social responsibility and profit management behavior, but studies have shown that there is no single theory that can explain the relationship. This; Furthermore, this relationship plays a regulatory role in the capital ownership structure of the enterprise. The purpose of this article is to discuss the theoretical framework that argues for the relationship between social responsibility and earnings management behavior with the moderating role of ownership structure. From there, we propose a research model on the influence of social responsibility on profit management behavior in the moderating role of ownership structure.