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The Impact of Board Characteristics on Earnings Management in Vietnamese Listed Pharmaceutical Companies

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Proceedings of the 4th International Conference on Research in Management and Technovation (ICRMAT 2023)

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Abstract

The quality of financial reports and its impacts on the economic decisions of interested users have been the remarkable topic for many academic researchers. Earnings Management (EM) conceals the actual operating results and financial position of the company that stakeholders should have known. Some previous studies have found that board characteristics had impacts on EM. The main objective of this study is to inspect and examine the impacts of board characteristics on EM in the Vietnamese listed pharmaceutical companies. This study applied a quantitative research approach with secondary data of 21 Vietnamese pharmaceutical listed companies from 2012 to 2022. The result indicates that the higher number of non-executive directors on board would reduce EM while the dual role of CEO and Chairman would increase EM. The board size and the presence of woman directors on board have no impact on EM.

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Author information

Authors and Affiliations

  1. Thuongmai University, Hanoi, Vietnam

    Pham Duc Hieu

  2. Foreign Trade University, Hanoi, Vietnam

    Hoang Ha Anh

Authors
  1. Pham Duc Hieu
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  2. Hoang Ha Anh
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Corresponding author

Correspondence to Hoang Ha Anh .

Editor information

Editors and Affiliations

  1. Centre for Post-Graduate Studies, Hanoi University of Industry, Hanoi, Vietnam

    Thi Hong Nga Nguyen

  2. Gillings School of Global Public Health, University of North Carolina at Chapel, Chapel HIll, NC, USA

    Darrell Norman Burrell

  3. Department of Computer Science and Engineering, CMR Institute of Technology, Hyderabad, Telangana, India

    Vijender Kumar Solanki

  4. Accounting and Auditing Faculty, Academy of Finance, Hanoi, Vietnam

    Ngoc Anh Mai

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© 2024 The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

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Hieu, P.D., Anh, H.H. (2024). The Impact of Board Characteristics on Earnings Management in Vietnamese Listed Pharmaceutical Companies. In: Nguyen, T.H.N., Burrell, D.N., Solanki, V.K., Mai, N.A. (eds) Proceedings of the 4th International Conference on Research in Management and Technovation. ICRMAT 2023. Springer, Singapore. https://doi.org/10.1007/978-981-99-8472-5_12

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