CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies
| dc.contributor.author | Le, Hanh Thi My | |
| dc.contributor.author | Kweh, Qian Long | |
| dc.contributor.author | Ting, Irene Wei Kiong | |
| dc.contributor.author | Nourani, Mohammad | |
| dc.date.accessioned | 2020-10-08T06:09:35Z | |
| dc.date.available | 2020-10-08T06:09:35Z | |
| dc.date.copyright | 2020 | |
| dc.date.issued | 2022-01 | |
| dc.description | This work is not available in the CUD collection. The version of the scholarly record of this work is published in International Journal of Finance and Economics (2022), available online at: https://doi.org/10.1002/ijfe.2211 | en_US |
| dc.description.abstract | Using a sample of Vietnamese listed companies from 2007–2016, this study examines the impact of CEO power on earnings management. This work also explores how the association between CEO power and earnings management differs between companies with high foreign ownership (FOR) and low FOR. Our fixed-effects panel regression analyses reveal that CEO power significantly and positively affects earnings management, whereas FOR can control earnings management. However, when the sample is split into companies with high and low FOR, the significantly positive effect of CEO power is evident only in the group with high FOR, thereby suggesting that CEO power works positively on earnings management given high FOR. These results remain qualitatively the same when the composite CEO power is replaced with individual measures of CEO power. Overall, policymakers with an oversight function should be aware of the potential dual roles of foreign investors. © 2020 John Wiley & Sons Ltd | en_US |
| dc.description.sponsorship | Foundation for Science and Technology Development of Ton Duc Thang University, Grant/Award Number: FOSTECT.2019B.15 | en_US |
| dc.identifier.citation | Le, H. T. M., Kweh, Q. L., Ting, I. W. K., & Nourani, M. (2022). CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies. International Journal of Finance and Economics, 27(1), 1240-1256. https://doi.org/10.1002/ijfe.2211 | en_US |
| dc.identifier.issn | 10769307 | |
| dc.identifier.uri | https://doi.org/10.1002/ijfe.2211 | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12519/253 | |
| dc.language.iso | en | en_US |
| dc.publisher | John Wiley and Sons Ltd | en_US |
| dc.relation | Authors Affiliations : Le, H.T.M., Benchmarking Research Group, Faculty of Accounting, Ton Duc Thang University, Ho Chi Minh City, Viet Nam; Kweh, Q.L., Faculty of Management, Canadian University Dubai, Dubai, United Arab Emirates; Ting, I.W.K., Faculty of Industrial Management, Universiti Malaysia PahangPahang, Malaysia; Nourani, M., School of Management, Universiti Sains Malaysia, Penang, Malaysia | |
| dc.relation.ispartofseries | International Journal of Finance and Economics; Volume 27, Issue 1 | |
| dc.rights | License to reuse the abstract has been secured from John Wiley and Sons and Copyright Clearance Center. | |
| dc.rights.holder | Copyright : © 2020 John Wiley & Sons Ltd | |
| dc.rights.license | License Number: 5405950957301 License date: Oct 11, 2022 | |
| dc.rights.uri | https://s100.copyright.com/CustomerAdmin/PLF.jsp?ref=55921210-7fec-4215-a1b4-bc92cc942bf5 | |
| dc.subject | CEO power | en_US |
| dc.subject | dual roles | en_US |
| dc.subject | earnings management | en_US |
| dc.subject | foreign shareholders | en_US |
| dc.subject | Vietnam | en_US |
| dc.title | CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies | en_US |
| dc.type | Article | en_US |