IDEAS home Printed from https://ideas.repec.org/a/ajn/jobafd/v9y2025i4p1-6id466.html
   My bibliography  Save this article

The Research on the Impact of Earnings Management on Business Performance: The Food, Beverage, and Tobacco Sector in Vietnam Before and During the COVID-19 Pandemic (2016–2023)

Author

Listed:
  • Dinh The Hung
  • Vo Tran Bich Ngoc
  • Le Nguyen Bao Phuc

Abstract

This research analyzes the impact of earnings management on the business performance of food, beverage, and tobacco companies in Vietnam. The data were collected from 35 companies in the food, beverage, and tobacco industries listed on the HNX and HOSE stock exchanges between 2016 and 2023. Earnings management is measured based on the theoretical framework of the Jones model. The multiple linear regression method is applied with the support of Stata software. The results of this research provide important insights into the relationship between earnings management and the business performance of companies in these industries.

Suggested Citation

  • Dinh The Hung & Vo Tran Bich Ngoc & Le Nguyen Bao Phuc, 2025. "The Research on the Impact of Earnings Management on Business Performance: The Food, Beverage, and Tobacco Sector in Vietnam Before and During the COVID-19 Pandemic (2016–2023)," Journal of Banking and Financial Dynamics, Eastern Centre of Science and Education, vol. 9(4), pages 1-6.
    • Handle: RePEc:ajn:jobafd:v:9:y:2025:i:4:p:1-6:id:466
    as

    Download full text from publisher

    File URL: https://ecsenet.com/index.php/2576-6821/article/view/466/177
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ajn:jobafd:v:9:y:2025:i:4:p:1-6:id:466. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tracy William The email address of this maintainer does not seem to be valid anymore. Please ask Tracy William to update the entry or send us the correct address (email available below). General contact details of provider: https://ecsenet.com/index.php/2576-6821/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.