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Ownership Structure and Earnings Management in Non-Inancial Vietnamese Companies Listed in Hochiminh Stock Exchange-Vietnam

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The results showed that Foreign ownership, Managerial ownership are factors curbing EM activities while State ownership, Major ownership did not show any relationship with EM. Some other control variables such as Duality, Debt ratio and Financial Performance positively effect on EM. In conclusion, the results will have contributions for referencing while Vietnam is on the way restructuring ownership structure, improving its stock market.
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Ownership Structure and Earnings Management in Non-Inancial Vietnamese Companies Listed in Hochiminh Stock Exchange-Vietnam

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