Work

The Impact of Earnings Management on Stock Returns of Real Estate Companies Listed on the Vietnamese Stock Market

Year: 2025

Type: article

Abstract: The objective of this study is to examine the impact of earnings management on the stock return rate of real estate companies listed on the Vietnamese stock market. The research is conducted by collecting information and survey results from 60 real estate companies listed on the Ho Chi Minh City Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) from 2018 to 2023. The panel data analysis method is applied, using OLS, FEM, and REM models. Among these, the FEM model is identified as the most suitable for explaining the research model. These findings provide practical policy implications for investors, the government, auditing firms and real estate companies.

Source: International Journal of Education, Business and Economics Research.

DOI: 10.59822/ijeber.2025.5201

Authors: Thi Thu Hang Nguyen, Hong Ngan Nguyen, Hien Thao Bui, Ha Minh Tran, Thuy Linh Mai

Institution: Thuongmai University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4409392898

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