Earning management to exceed threshold: Evidence from Vietnamese commercial banks
Vol. 131 No. 5C (2022), Original Article
Vol. 131 No. 5C (2022)

Earning management to exceed threshold: Evidence from Vietnamese commercial banks

Original Article
https://doi.org/10.26459/hueunijed.v131i5C.6657
Published 2022-10-05
Hoang Hanh Nguyen
University of Economics, Hue University, 99 Ho Dac Di St., Hue, Vietnam
PDF (Vietnamese)

Keywords

earning management
threshold
commercial bank
earning distribution approach (EDA) quản trị lợi nhuận
ngưỡng mục tiêu
ngân hàng thương mại
EDA

Abstract

Earning management to exceed thresholds is the practice of adjusting earnings to achieve one or more earning targets. To test whether commercial banks are interested in reaching certain targets using earnings management, we conduct research on the behavior of earning management in 27 joint stock commercial banks in Vietnam from 2010 to 2019 using the earning distribution approach (EDA). The results provide evidence that avoiding losses and excess planned profits are among the targets that managers aim for, however, it is not clear whether avoiding earning decrease is a target that managers focus on.

https://doi.org/10.26459/hueunijed.v131i5C.6657
PDF (Vietnamese)

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