IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-981-99-8472-5_14.html
   My bibliography  Save this book chapter

Income Smoothing Practices: Evidence from Vietnam Stock Exchange Market

In: Proceedings of the 4th International Conference on Research in Management and Technovation

Author

Listed:
  • Pham Duc Hieu

    (Thuongmai University)

  • Hoang Ha Anh

    (Foreign Trade University)

Abstract

The study aims to: (i) provide empirical evidence on income smoothing practice of listed companies in Vietnam Stock Exchange; and (ii) investigate the impacts of firms’ profitability, financial leverage, liquidity, and audit firm size combined with several control variables proxied by listing age, firm size, audit tenure, and board size on income smoothing of Vietnamese listed companies from 2009 to 2021. Using the purposive sampling method, the studied samples are 81 companies making of 1053 observations in total. Data are analyzed using logistic regression with dependent variable which is income smoothing categorized based on the Eckel’s index. The study's findings indicate that while other variables have no effect on income smoothing practices, financial leverage, audit firm size, and company size have a substantial impact. The findings of this study also suggest that income smoothing is very viable in Vietnam, similar to that in Japan but considerably less common than in Singapore and China.

Suggested Citation

  • Pham Duc Hieu & Hoang Ha Anh, 2024. "Income Smoothing Practices: Evidence from Vietnam Stock Exchange Market," Springer Books, in: Thi Hong Nga Nguyen & Darrell Norman Burrell & Vijender Kumar Solanki & Ngoc Anh Mai (ed.), Proceedings of the 4th International Conference on Research in Management and Technovation, pages 143-152, Springer.
    • Handle: RePEc:spr:sprchp:978-981-99-8472-5_14
    DOI: 10.1007/978-981-99-8472-5_14
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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:spr:sprchp:978-981-99-8472-5_14. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.