Main Article Content
The study aims to review different measurements of earnings quality and investigate its determinants, mainly derived from firm characteristics of Vietnamese listed companies from 2011 to 2019. Panel data analysis is implemented, and fixed-effect regression is employed along with post-estimation tests to achieve robust findings. The research results indicate that dividend yield and firm size are positively related to earnings quality while financial leverage, growth, profitability, and accounting losses negatively impact on earnings quality. Meanwhile, firm age and the Circular 200 have a positive partial impact on the quality of earnings of listed firms in Vietnam.
Earnings management, Earnings quality, Accruals quality