The relationship between real earnings management and firm performance: the case of energy firms in Vietnam
This investigation analyses the influence of real activities earnings management on firm performance of the energy listed firms on Vietnam’s stock market. Our data collection constitutes 29 energy companies on Vietnam stock markets (HNX and HOSE) in the period from 2010 to 2016. We used regression a...
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| Định dạng: | Journal Article |
| Ngôn ngữ: | English |
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Econjournals
2021
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| Truy cập trực tuyến: | http://digital.lib.ueh.edu.vn/handle/UEH/61798 https://doi.org/10.32479/ijeep.7469 |
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oai:localhost:UEH-617982021-08-21T10:57:51Z The relationship between real earnings management and firm performance: the case of energy firms in Vietnam Khuong N.V. Ha N.T.T. Thu P.A. Energy firms Firm performance Real earnings management Vietnam This investigation analyses the influence of real activities earnings management on firm performance of the energy listed firms on Vietnam’s stock market. Our data collection constitutes 29 energy companies on Vietnam stock markets (HNX and HOSE) in the period from 2010 to 2016. We used regression analysis in accordance with panel data, namely fixed effects model and random effects model. The results determine that real activity earnings management positively impacts on firm performance. This implies that increasing current sales activities will have a positive impact on current earnings. However, this may be pernicious to the company in the future. There is a positive association between firm size, cash from operating activities, growth opportunities and firm performance while firm leverage and tangible asset have a negative association. Research results are significant for regulators and investors in emerging markets. © 2019, Econjournals. All rights reserved. 2021-08-20T13:43:05Z 2021-08-20T13:43:05Z 2019 Journal Article 2146-4553 http://digital.lib.ueh.edu.vn/handle/UEH/61798 https://doi.org/10.32479/ijeep.7469 en International Journal of Energy Economics and Policy Vol. 9, No 2 none Portable Document Format (PDF) 307 314 Econjournals |
| institution |
Đại học Kinh tế Thành phố Hồ Chí Minh |
| collection |
DSpaceUEH |
| language |
English |
| topic |
Energy firms Firm performance Real earnings management Vietnam |
| spellingShingle |
Energy firms Firm performance Real earnings management Vietnam Khuong N.V. The relationship between real earnings management and firm performance: the case of energy firms in Vietnam |
| description |
This investigation analyses the influence of real activities earnings management on firm performance of the energy listed firms on Vietnam’s stock market. Our data collection constitutes 29 energy companies on Vietnam stock markets (HNX and HOSE) in the period from 2010 to 2016. We used regression analysis in accordance with panel data, namely fixed effects model and random effects model. The results determine that real activity earnings management positively impacts on firm performance. This implies that increasing current sales activities will have a positive impact on current earnings. However, this may be pernicious to the company in the future. There is a positive association between firm size, cash from operating activities, growth opportunities and firm performance while firm leverage and tangible asset have a negative association. Research results are significant for regulators and investors in emerging markets. © 2019, Econjournals. All rights reserved. |
| author2 |
Ha N.T.T. |
| author_facet |
Ha N.T.T. Khuong N.V. |
| format |
Journal Article |
| author |
Khuong N.V. |
| author_sort |
Khuong N.V. |
| title |
The relationship between real earnings management and firm performance: the case of energy firms in Vietnam |
| title_short |
The relationship between real earnings management and firm performance: the case of energy firms in Vietnam |
| title_full |
The relationship between real earnings management and firm performance: the case of energy firms in Vietnam |
| title_fullStr |
The relationship between real earnings management and firm performance: the case of energy firms in Vietnam |
| title_full_unstemmed |
The relationship between real earnings management and firm performance: the case of energy firms in Vietnam |
| title_sort |
relationship between real earnings management and firm performance: the case of energy firms in vietnam |
| publisher |
Econjournals |
| publishDate |
2021 |
| url |
http://digital.lib.ueh.edu.vn/handle/UEH/61798 https://doi.org/10.32479/ijeep.7469 |
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AT khuongnv therelationshipbetweenrealearningsmanagementandfirmperformancethecaseofenergyfirmsinvietnam AT khuongnv relationshipbetweenrealearningsmanagementandfirmperformancethecaseofenergyfirmsinvietnam |
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