ManuScript Details
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Paper Id:
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IJARW3162
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Title:
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FACTORS AFFECTING EARNINGS MANAGEMENT OF EXPORTING SEAFOOD ENTERPRISES ON THE VIETNAMESE STOCK MARKET
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 8 Issue 1 |
| Pages: |
6
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| Published On: |
7/31/2026 10:17:41 PM (MM/dd/yyyy) |
Main Author Details
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Name:
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Dang Phuong Anh |
| Institute: |
Hanoi University of Natural Resources and Environment |
Co - Author Details
| Author Name |
Author Institute |
| Tran Nguyen Bao Ngoc |
Hanoi University of Natural Resources and Environment |
| Nguyen Thi Hien |
Hanoi University of Natural Resources and Environment |
Abstract
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Research Area:
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Economics |
| KeyWord: |
Earnings management; Seafood export enterprises; Modified Jones model; financial reporting. |
| Abstract: |
This study investigates the determinants of earnings management among seafood export enterprises on the Vietnamese stock market. The study employs panel data from 18 listed seafood export firms during the period 2019-2024, yielding 108 firm-year observations, with earnings management measured using the Modified Jones model. The results show that firm size, profitability, operating cash flow, and audit quality are negatively associated with earnings management, while financial leverage, inventory, accounts receivable, and export revenue ratio exhibit positive effects on earnings management. The research findings provide further empirical evidence on factors affecting earnings management in the group of seafood export enterprises and serve as a reference for businesses, investors, and regulatory agencies. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Dang Phuong Anh, Tran Nguyen Bao Ngoc, Nguyen Thi Hien, "FACTORS AFFECTING EARNINGS MANAGEMENT OF EXPORTING SEAFOOD ENTERPRISES ON THE VIETNAMESE STOCK MARKET", International Journal Of All Research Writings,
vol. 8, no. 1, pp. 171-176, 2026.
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MLA
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Dang Phuong Anh, Tran Nguyen Bao Ngoc, Nguyen Thi Hien "FACTORS AFFECTING EARNINGS MANAGEMENT OF EXPORTING SEAFOOD ENTERPRISES ON THE VIETNAMESE STOCK MARKET." International Journal Of All Research Writings,
vol 8, no. 1, 2026, pp. 171-176.
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APA
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Dang Phuong Anh, Tran Nguyen Bao Ngoc, Nguyen Thi Hien (2026). FACTORS AFFECTING EARNINGS MANAGEMENT OF EXPORTING SEAFOOD ENTERPRISES ON THE VIETNAMESE STOCK MARKET. International Journal Of All Research Writings,
8(1), 171-176.
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FACTORS AFFECTING EARNINGS MANAGEMENT OF EXPORTING SEAFOOD ENTERPRISES ON THE VIETNAMESE STOCK MARKET
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FACTORS AFFECTING EARNINGS MANAGEMENT OF EXPORTING SEAFOOD ENTERPRISES ON THE VIETNAMESE STOCK MARKET
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