Title:
The Impact of Earnings Management on the Business Performance of the Industrial Sector Listed on Hose in Vietnam

Authors:
Assoc.Prof.Dr Dinh The Hung, Nguyen Khoi Nguyen, Viet Nam

Abstract:

This study analyzes the impact of earnings management on the business performance of companies within the industrial sector in Vietnam. Data were collected from 66 firms listed on the Hochiminh city Stock Exchange (HOSE) during the period 2019–2023. Earnings management is measured based on the theoretical framework of the Jones model. The study employs multiple linear regression analysis with the support of Stata software. The research findings provide critical insights into the relationship between earnings management and business performance within this sector.

DOI: https://doi.org/10.51505/IJEBMR.2025.9109