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Ownership Structure and Earnings Management: Empirical Evidence from Vietnam Real Estate Sector

Citations

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Cited by:

  1. Song, Gaoya & Wang, Yu, 2025. "Heterogeneous shareholder participation and corporate maturity mismatch: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 103(C).
  2. Ma, Yan & Mao, Qian & Hu, Nan, 2024. "To protect or to hide-an investigation on corporate redacted disclosure motives under new FAST act regulation," Emerging Markets Review, Elsevier, vol. 60(C).
  3. Majeed, Muhammad Ansar & Yan, Chao, 2021. "Financial statement comparability, state ownership, and the cost of debt: Evidence from China," Research in International Business and Finance, Elsevier, vol. 58(C).
  4. Wenzhou Li & Liang Chen & Pengfei Sheng, 2022. "The tone from above: Does tunnelling by ultimate owners impinge on the relations between managerial compensation and earnings management?," Australian Economic Papers, Wiley Blackwell, vol. 61(4), pages 825-847, December.
  5. Arslan-Ayaydin, Özgür & Chen, Shimin & Ni, Serene Xu & Thewissen, James, 2022. "Is cross-listing a panacea for improving earnings quality? The case of H- and B-share firms in China," International Review of Financial Analysis, Elsevier, vol. 81(C).
  6. Xin Xu & Feng Xiong & Zhe An, 2023. "Using Machine Learning to Predict Corporate Fraud: Evidence Based on the GONE Framework," Journal of Business Ethics, Springer, vol. 186(1), pages 137-158, August.
  7. Dong, Dayong & Yang, Mo & Yang, Gaoju & Chen, Chang-Chih & Zhang, Xinyi, 2022. "Talk less and do more: Expected strategic adjustments vs. actual changes in the Chinese firms," Pacific-Basin Finance Journal, Elsevier, vol. 75(C).
  8. Mubashar Tanveer & Mohsin Altaf & Zahid Ali Akbar & Uzma Nisar, 2022. "Influence of Advertising Intensity on Real Earnings Management: Evidence from Four Sectors of Pakistan," Journal of Economic Impact, Science Impact Publishers, vol. 4(1), pages 158-164.
  9. Kun Lu & Xiangke Sun & Yadong Wang & Khaldoon Albitar, 2025. "ESG as a Safeguard: Reducing Executive Opportunistic Behavior in China's A‐Share Market," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4389-4402, July.
  10. Luo, Danglun & Piao, Zhirong & Wu, Cen & Zhang, Frank Feida, 2024. "Collateral damage: Evidence from share pledging in China," International Review of Financial Analysis, Elsevier, vol. 93(C).
  11. Zhihao Wang & Kezhi Liao & Sisi Wang, 2024. "Institutional investor horizons, ownership structure and investment efficiency in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 739-782, March.
  12. Zhang, Shihan, 2025. "The influence of 'Bond Connect' on corporate real earnings management," Finance Research Letters, Elsevier, vol. 77(C).
  13. Xu, Xixiong & Wu, Linchun & Lin, Cuiliang & Gan, Weiyu, 2026. "Does clan culture mitigate earnings management? Evidence from China," Research in International Business and Finance, Elsevier, vol. 81(C).
  14. Badar Nadeem Ashraf & Ningyu Qian, 2021. "The Impact of Board Internationalization on Real Earnings Management: Evidence From China," SAGE Open, , vol. 11(3), pages 21582440211, July.
  15. Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021. "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, vol. 8(2), pages 25-55.
  16. Radwan Alkebsee & Abdullah Muhammad Dhrubo & Adeeb Alhebri & Redhwan Aldamari & Ebrahim Mohammed Al‐Matari, 2026. "CFO's Famine Experience and Earnings Management: The Moderating Effect of the CEO Power," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 31(2), pages 2729-2753, April.
  17. Huang, Hengxuan & Liu, Suyi & Gong, Yuan & Yan, Zehao & Ge, Zhixiang, 2025. "Export control and earnings management: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 104(PB).
  18. Shuangyan Li & Guangrui Wang & Yongli Luo, 2022. "Tone of language, financial disclosure, and earnings management: a textual analysis of form 20-F," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-24, December.
  19. Zhang, Jing & Feng, Yuan & Xia, Zhongwei, 2025. "Online external attention vicariously monitors real earnings management along interlocking directors," International Review of Economics & Finance, Elsevier, vol. 98(C).
  20. Eman F. Attia & Wafa Khémiri & Messaoud Mehafdi, 2023. "Does ownership structure reduce earnings manipulation practice of Egyptian listed firms? Evidence from a dynamic panel threshold model," Future Business Journal, Springer, vol. 9(1), pages 1-18, December.
  21. Gao, Yihong & Pan, Xingyu & Ye, Qiaoyan, 2023. "Corporate governance effects of state asset protection: A perspective on real earnings management," Finance Research Letters, Elsevier, vol. 58(PD).
  22. Emmanouil Taxiarchis Gazilas, 2024. "Does Urban Fixed-Line Telecommunication Density Influence Profitability and Operational Efficiency in Greece's Telecommunications Industry?," Finance, Accounting and Business Analysis, Academic Publishing UNWE, vol. 6(2), pages 228-239, December.
  23. Radwan Alkebsee & Ammar Ali Gull & Abdul Ghafoor, 2026. "The Governance Role of Independent Directors' Cash Compensation in Suspect Firms? Evidence From Real Earnings Management," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 31(1), pages 241-269, January.
  24. Aljughaiman, Abdullah A. & Nguyen, Tam Huy & Trinh, Vu Quang & Du, Anqi, 2023. "The Covid-19 outbreak, corporate financial distress and earnings management," International Review of Financial Analysis, Elsevier, vol. 88(C).
  25. Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad, 2022. "Real earnings management: A review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4279-4344, December.
  26. Aya Abdelbaky & Tingli Liu & Xu Mingyang & Muhammad Farrukh Shahzad & Ahmed Hassanein, 2025. "Real Earnings Management and ESG Performance in China: The Mediating Role of Corporate Innovations," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(4), pages 3476-3499, October.
  27. Zhan, Yunqiu & Gao, Dongfei & Feng, Muzi & Yan, Shen, 2025. "Digital finance, non-agricultural employment, and the income-increasing effect on rural households," International Review of Financial Analysis, Elsevier, vol. 98(C).
  28. Li, Jie & Zhang, Yuzhao & Zhang, Yongjie & Xiong, Xiong, 2024. "Institutional investor networks and earnings management: The role of the exit threat," Economic Modelling, Elsevier, vol. 141(C).
  29. Bilal & Francisca Ezeani & Muhammad Usman & Bushra Komal & Ali Meftah Gerged, 2025. "Impact of ownership structure and cross‐listing on the role of female audit committee financial experts in mitigating earnings management," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(4), pages 1171-1187, October.
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