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The impact of foreign ownership, corporate governance on earning management: Fuzzy-set qualitative comparative analysis

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  • Thu Thi Tran
  • Yen Thi Hai Do
  • Nhan Kim Vo

Abstract

The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies in Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used to test this relationship. The analysis results show that foreign ownership, corporate governance index negatively affects earning management. In particular, the interaction between foreign ownership and corporate governance index also has a negative effect on earning management. The research provides some implications to help businesses control earning management behavior and provide accurate financial information to stakeholders.

Suggested Citation

  • Thu Thi Tran & Yen Thi Hai Do & Nhan Kim Vo, 2023. "The impact of foreign ownership, corporate governance on earning management: Fuzzy-set qualitative comparative analysis," Cogent Business & Management, Taylor & Francis Journals, vol. 10(3), pages 2247869-224, December.
    • Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2247869
    DOI: 10.1080/23311975.2023.2247869
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