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Browsing by Author Phung, Anh Thu

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  • The Effect of Top Executive Gender on Accrual Earnings Management. Sample Analysis of Vietnam Listed Firms.pdf.jpg
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  • The Effect of Top Executive Gender on Accrual Earnings Management: Sample Analysis of Vietnamese Listed Firms

    • Authors: Nguyen, Vinh Khuong; Phung, Anh Thu; Dinh, Thi Thu Thao (2017)

  • The intent of this study is to investigate the top executive gender effect on earnings management of companies listed on the stock market. Based on data from 100 companies listed on the Vietnamese stock markets (HNX and HOSE) listed before 2009 in the period from 2011 to 2014, using quantitative research methods, we find a correlation between earnings management and top executive gender (GENDERCHAIR, GENDERCEO, GENDERCFO), the proxy of firm size and the tenure of the CEO. This paper extends prior research by addressing the potential effects of female executives on earnings management. The findings reported in this paper provide novel insights to the empirical financial accounting li...

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Browsing by Author Phung, Anh Thu

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 1 to 1 of 1
  • The Effect of Top Executive Gender on Accrual Earnings Management. Sample Analysis of Vietnam Listed Firms.pdf.jpg
  • Article

  • The Effect of Top Executive Gender on Accrual Earnings Management: Sample Analysis of Vietnamese Listed Firms

    • Authors: Nguyen, Vinh Khuong; Phung, Anh Thu; Dinh, Thi Thu Thao (2017)

  • The intent of this study is to investigate the top executive gender effect on earnings management of companies listed on the stock market. Based on data from 100 companies listed on the Vietnamese stock markets (HNX and HOSE) listed before 2009 in the period from 2011 to 2014, using quantitative research methods, we find a correlation between earnings management and top executive gender (GENDERCHAIR, GENDERCEO, GENDERCFO), the proxy of firm size and the tenure of the CEO. This paper extends prior research by addressing the potential effects of female executives on earnings management. The findings reported in this paper provide novel insights to the empirical financial accounting li...