Tác động của đặc điểm chủ tịch hội đồng quản trị đến hành vi quản trị lợi nhuận tại các doanh nghiệp niêm yết trên sàn giao dịch chứng khoán Việt Nam
Ngày xuất bản:
26/12/2024
Ngày xuất bản Online:
25/12/2024
Chuyên mục:
Bài nghiên cứu
Nội dung chính của bài viết
Tóm tắt
Nghiên cứu này xem xét tác động của đặc điểm Chủ tịch hội đồng quản trị đến hành vi quản trị lợi nhuận tại các doanh nghiệp niêm yết trên sàn giao dịch chứng khoán Việt Nam. Dữ liệu thứ cấp thu thập từ 150 công ty niêm yết trên thị trường chứng khoán Việt Nam giai đoạn 2018 – 2022. Cuối cùng, dữ liệu từ một mẫu nghiên cứu chính thức gồm 750 quan sát được sử dụng để phân tích bằng phần mềm Stata. Kết quả nghiên cứu cho thấy, Chủ tịch hội đồng quản trị có chuyên môn tài chính; Số tuổi; Số lần họp có tác động ngược chiều đến hành vi quản trị lợi nhuận, trong khi đó, các nhân tố như tỷ lệ sở hữu và thù lao của chủ tịch hội đồng quản trị có ảnh hưởng thuận chiều đến hành vi quản trị lợi nhuận. Bên cạnh đó, quy mô của doanh nghiệp; tỷ suất sinh lợi trên tài sản; loại công ty kiểm toán; dòng tiền từ hoạt động kinh doanh đóng vai trò là các biến kiểm soát. Kết quả nghiên cứu này góp phần cung cấp cách thức, góc nhìn giúp các bên hữu quan đặc biệt là nhà đầu tư có thêm một công cụ để đánh giá chất lượng thông tin báo cáo của doanh nghiệp thông qua phán đoán hành vi của các chủ tịch hội đồng quản trị. Cung cấp cho nhà đầu tư những thông tin hữu ích để nhà đầu tư có các quyết định đúng đắn, bảo vệ, sử dụng đồng vốn của mình một cách hiệu quả.
Abstract
This study examines the impact of the chairman characteristics on earnings management behavior at listed companies in Vietnam. Secondary data was collected from 150 companies in the Vietnam stock market from 2018 - 2022. Finally, an official research sample of 750 observations was used for analysis by Stata. Research results show that the chairman of the board of director’s financial expertise; age; and number of meetings have a negative impact on earnings management behavior, while factors such as ownership ratio and composition of the chairman have a positive impact on earnings management behavior. Besides, the size of the business; return on assets; type of audit firm; and cash flows from business activities act as control variables. The results of this research contribute to providing methods and perspectives to help stakeholders, especially investors, have an additional tool to evaluate the quality of corporate reporting information by predicting the behavior of the chairman. The results of this research provide investors with useful information so that they can make the right decisions, protect, and use capital effectively.
Từ khóa
Doanh nghiệp niêm yết trên thị trường chứng khoán; Đặc điểm chủ tịch hội đồng quản trị; Hành vi quản trị lợi nhuận; Việt Nam
Chi tiết bài viết
Tài liệu tham khảo
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Al Azeez, H. A. R., Sukoharsono, E. G. & Andayani, W. (2019). The impact of board characteristics on earnings management in the international oil and gas corporations. Academy of Accounting and Financial Studies Journal, 23(1), 1-26.
Al-Absy, M. S. M. (2022). Board Chairman characteristics and real earnings management. Sustainability, 14(22). https://doi.org/10.3390/su142215025
Al-Absy, M. S. M., Ismail, K. N. I. K., & Chandren, S. (2019). Board chairmen’s involvement in the nomination and remuneration committees and earnings management. Australasian Accounting, Business and Finance Journal, 12(4), 60-76. http://dx.doi.org/10.14453/aabfj.v12i4.5
Alzoubi, E. S. S. (2016). Disclosure quality and earnings management: Evidence from Jordan. Accounting Research Journal, 29(4), 429-456. https://doi.org/10.1108/ARJ-04-2014-0041
Aygun, M., Ic, S., & Sayim, M. (2014). The effects of corporate ownership structure and board size on earnings management: Evidence from Turkey. International Journal of Business and Management, 9(12), 123. http://dx.doi.org/10.5539/ijbm.v9n12p123
Bajra, U., & Cadez, S. (2018). The impact of corporate governance quality on earnings management: Evidence from European companies cross‐listed in the US. Australian Accounting Review, 28(2), 152-166. https://doi.org/10.1111/auar.12176
Bala, H., & Kumai, G. B. (2015). Board characteristics and earnings management of listed food and beverages firms in Nigeria. European Journal of Accounting, Auditing and Finance Research, 3(8), 25-41. http://www.ijabm.com/IJABM_Vol.%203,%20No.%203,%20July%202015/BOARD.pdf
Bùi Văn Dương và Ngô Hoàng Điệp (2017). Đặc điểm hội đồng quản trị và hành vi quản trị lợi nhuận của các công ty niêm yết trên thị trường chứng khoán Việt Nam. Tạp Chí Khoa Học Đại Học Mở Thành Phố Hồ Chí Minh-Kinh Tế Và Quản Trị Kinh Doanh, 12(2), 113-126. https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/656
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Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Davis, Schoorman, and Donaldson reply: The distinctiveness of agency theory and stewardship theory. Academy of Management. The Academy of Management Review, 22(3), 611-613. https://www.proquest.com/openview/aead6c2ffff534973ce18f7e610d11e1/1?pq-origsite=gscholar&cbl=37198
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 70(2), 193-225. https://www.jstor.org/stable/248303
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49-64. https://doi.org/10.1177/031289629101600103
Du, X., Jian, W., & Lai, S. (2017). Do foreign directors mitigate earnings management? Evidence from China. The International Journal of Accounting, 52(2), 142-177. https://doi.org/10.1016/j.intacc.2017.04.002
Ebrahim, A. (2007). Earnings management and board activity: An additional evidence. Review of Accounting and Finance, 6(1), 42-58. https://doi.org/10.1108/14757700710725458
Grimaldi, F., & Muserra, A. L. (2017). The effect of the ownership concentration on earnings management. Empirical evidence from the Italian context. Corporate Ownership & Control, 14(3), 236-248. https://doi.org/10.22495/cocv14i3c1art9
Gulzar, M. A., & Wang, Z. (2011). Corporate governance characteristics and earnings management: Empirical evidence from Chinese listed firms. International Journal of Accounting and Financial Reporting, 1(1), 133-151. https://doi.org/10.5296/ijafr.v1i1.854
Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349. https://doi.org/10.1111/1467-6281.00112
Hillman, A. J., Cannella, A. A., & Paetzold, R. L. (2000). The resource dependence role of corporate directors: Strategic adaptation of board composition in response to environmental change. Journal of Management studies, 37(2), 235-256. https://doi.org/10.1111/1467-6486.00179
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate governance (pp. 77-132). Gower. https://www.taylorfrancis.com/chapters/edit/10.4324/9781315191157-9/theory-firm-managerial-behavior-agency-costs-ownership-structure-michael-jensen-william-meckling
Jönsson, C. A., & Tarukoski, E. (2017). How does an appointed CEO influence the stock price?: A Multiple Regression Approach. KTH Royal Institute of Technology.
Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228. https://doi.org/10.2307/2491047
Kankanamage, C. A., & Aruna Shantha, K. V. (2015). The Impact of Audit Committee to Enhance the Financial Reporting Quality and Transparency: Evidence from Sri Lankan Listed Firms. International Research Symposium Rajarata University of Sri Lanka, 60-67. http://repository.rjt.ac.lk/bitstream/handle/123456789/712/60-67.pdf?sequence=1
Kanapathippillai, S., Johl, S. K., & Wines, G. (2016). Remuneration committee effectiveness and narrative remuneration disclosure. Pacific-Basin Finance Journal, 40, 384-402. https://doi.org/10.1016/j.pacfin.2016.02.006
Keay, A. (2017). Stewardship theory: is board accountability necessary?. International Journal of Law and Management, 59(6), 1292-1314. https://doi.org/10.1108/IJLMA-11-2016-0118
Kimberly, J. R., & Evanisko, M. J. (1981). Organizational innovation: The influence of individual, organizational, and contextual factors on hospital adoption of technological and administrative innovations. Academy of Management Journal, 24(4), 689-713. https://journals.aom.org/doi/full/10.5465/256170
Lassoued, N., Attia, M. B. R., & Sassi, H. (2017). Earnings management and ownership structure in emerging market: Evidence from banking industry. Managerial Finance, 43(10), 1117-1136. https://doi.org/10.1108/MF-11-2015-0312
Lassoued, N., & Khanchel, I. (2021). Impact of COVID-19 pandemic on earnings management: An evidence from financial reporting in European firms. Global Business Review. https://doi.org/10.1177/09721509211053491
Luật Doanh Nghiệp (2020). https://vbpl.vn/TW/Pages/vbpq-van-ban-goc.aspx?ItemID=142881
Metawee, A. (2013). The relationship between characteristics of audit committee, board of directors and level of earning management, Evidence from Egypt. Journal of International Business and Finance, 6(1), 1-34. https://www.academia.edu/4019360/The_relationship_between_characteristics_of_audit_committee_board_of_directors_and_level_of_earning_management_Evidence_from_Egypt
Moradi, M., Salehi, M., Bighi, S. J. H., & Najari, M. (2012). A Study of relationship between board characteristics and earning management: Iranian scenario. Universal Journal of Management and Social Sciences, 2(3). 12-29. https://profdoc.um.ac.ir/paper-abstract-1026612.html
Parveen, S., Malik, N., Mahmood, Y., & Jan, F. A. (2016). Impact of ownership structure on earnings management: evidence from Pakistani banking sector. Journal of Poverty, Investment and Development, 23, 24-34. https://core.ac.uk/download/pdf/234695428.pdf
Phan Thị Thùy Dương (2015). Sử dụng mô hình Jones để nhận diện hành vi điều chỉnh lợi nhuận: trường hợp các công ty cổ phần ở Hose phát hành thêm cổ phiếu năm 2013. [Luận văn Thạc sĩ, Trường đại học kinh tế Đà Nẵng]. Đà Nẵng. http://tailieuso.udn.vn/handle/TTHL_125/5663
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Qawasmeh, S. Y., & Azzam, M. J. (2020). CEO characteristics and earnings management. Accounting, 6(7), 1403-1410. https://growingscience.com/beta/ac/4242-ceo-characteristics-and-earnings-management.html
Rajpal, H., & Jain, P. (2018). Auditor’s Characteristics and Earnings Management in India. Accounting and Finance Research, 7(4), 1-43. https://doi.org/10.5430/afr.v7n4p43
Ronen, J. & Yaari, V. (2008). Earnings Management: Emerging insights in theory, practice, and research. Springer. https://link.springer.com/content/pdf/10.1007/978-0-387-25771-6.pdf
Sáenz González, J., & García-Meca, E. (2014). Does corporate governance influence earnings management in Latin American markets? Journal of Business Ethics, 121, 419-440. https://doi.org/10.1007/s10551-013-1700-8
Sharma, V. D., & Kuang, C. (2014). Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand. International Journal of Auditing, 18(1), 76-89. https://doi.org/10.1111/ijau.12013
Uygur, O. (2013). Earnings Management and Executive Compensation: Evidence from Banking Industry. Banking & Finance Review, 5(2). 33-54. https://www.researchgate.net/publication/281911781_Earnings_Management_and_Executive_Compensation_Evidence_from_Banking_Industry
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Prentice-Hall. https://ssrn.com/abstract=928677
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Al-Absy, M. S. M. (2022). Board Chairman characteristics and real earnings management. Sustainability, 14(22). https://doi.org/10.3390/su142215025
Al-Absy, M. S. M., Ismail, K. N. I. K., & Chandren, S. (2019). Board chairmen’s involvement in the nomination and remuneration committees and earnings management. Australasian Accounting, Business and Finance Journal, 12(4), 60-76. http://dx.doi.org/10.14453/aabfj.v12i4.5
Alzoubi, E. S. S. (2016). Disclosure quality and earnings management: Evidence from Jordan. Accounting Research Journal, 29(4), 429-456. https://doi.org/10.1108/ARJ-04-2014-0041
Aygun, M., Ic, S., & Sayim, M. (2014). The effects of corporate ownership structure and board size on earnings management: Evidence from Turkey. International Journal of Business and Management, 9(12), 123. http://dx.doi.org/10.5539/ijbm.v9n12p123
Bajra, U., & Cadez, S. (2018). The impact of corporate governance quality on earnings management: Evidence from European companies cross‐listed in the US. Australian Accounting Review, 28(2), 152-166. https://doi.org/10.1111/auar.12176
Bala, H., & Kumai, G. B. (2015). Board characteristics and earnings management of listed food and beverages firms in Nigeria. European Journal of Accounting, Auditing and Finance Research, 3(8), 25-41. http://www.ijabm.com/IJABM_Vol.%203,%20No.%203,%20July%202015/BOARD.pdf
Bùi Văn Dương và Ngô Hoàng Điệp (2017). Đặc điểm hội đồng quản trị và hành vi quản trị lợi nhuận của các công ty niêm yết trên thị trường chứng khoán Việt Nam. Tạp Chí Khoa Học Đại Học Mở Thành Phố Hồ Chí Minh-Kinh Tế Và Quản Trị Kinh Doanh, 12(2), 113-126. https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/656
Chen, X., Cheng, Q., & Wang, X. (2015). Does increased board independence reduce earnings management? Evidence from recent regulatory reforms. Review of Accounting Studies, 20, 899-933. https://doi.org/10.1007/s11142-015-9316-0
Chtourou, S. M., Bedard, J., & Courteau, L. (2001). Corporate governance and earnings management. S&P Global Market Intelligence. http://dx.doi.org/10.2139/ssrn.275053
Conger, J. A., Finegold, D., & Lawler III, E. E. (1998). Appraising boardroom performance. Harvard Business Review, 76(1), 136-164. https://link.gale.com/apps/doc/A20346012/AONE?u=anon~72f33155&sid=googleScholar&xid=94cb47f3
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Davis, Schoorman, and Donaldson reply: The distinctiveness of agency theory and stewardship theory. Academy of Management. The Academy of Management Review, 22(3), 611-613. https://www.proquest.com/openview/aead6c2ffff534973ce18f7e610d11e1/1?pq-origsite=gscholar&cbl=37198
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 70(2), 193-225. https://www.jstor.org/stable/248303
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49-64. https://doi.org/10.1177/031289629101600103
Du, X., Jian, W., & Lai, S. (2017). Do foreign directors mitigate earnings management? Evidence from China. The International Journal of Accounting, 52(2), 142-177. https://doi.org/10.1016/j.intacc.2017.04.002
Ebrahim, A. (2007). Earnings management and board activity: An additional evidence. Review of Accounting and Finance, 6(1), 42-58. https://doi.org/10.1108/14757700710725458
Grimaldi, F., & Muserra, A. L. (2017). The effect of the ownership concentration on earnings management. Empirical evidence from the Italian context. Corporate Ownership & Control, 14(3), 236-248. https://doi.org/10.22495/cocv14i3c1art9
Gulzar, M. A., & Wang, Z. (2011). Corporate governance characteristics and earnings management: Empirical evidence from Chinese listed firms. International Journal of Accounting and Financial Reporting, 1(1), 133-151. https://doi.org/10.5296/ijafr.v1i1.854
Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349. https://doi.org/10.1111/1467-6281.00112
Hillman, A. J., Cannella, A. A., & Paetzold, R. L. (2000). The resource dependence role of corporate directors: Strategic adaptation of board composition in response to environmental change. Journal of Management studies, 37(2), 235-256. https://doi.org/10.1111/1467-6486.00179
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate governance (pp. 77-132). Gower. https://www.taylorfrancis.com/chapters/edit/10.4324/9781315191157-9/theory-firm-managerial-behavior-agency-costs-ownership-structure-michael-jensen-william-meckling
Jönsson, C. A., & Tarukoski, E. (2017). How does an appointed CEO influence the stock price?: A Multiple Regression Approach. KTH Royal Institute of Technology.
Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228. https://doi.org/10.2307/2491047
Kankanamage, C. A., & Aruna Shantha, K. V. (2015). The Impact of Audit Committee to Enhance the Financial Reporting Quality and Transparency: Evidence from Sri Lankan Listed Firms. International Research Symposium Rajarata University of Sri Lanka, 60-67. http://repository.rjt.ac.lk/bitstream/handle/123456789/712/60-67.pdf?sequence=1
Kanapathippillai, S., Johl, S. K., & Wines, G. (2016). Remuneration committee effectiveness and narrative remuneration disclosure. Pacific-Basin Finance Journal, 40, 384-402. https://doi.org/10.1016/j.pacfin.2016.02.006
Keay, A. (2017). Stewardship theory: is board accountability necessary?. International Journal of Law and Management, 59(6), 1292-1314. https://doi.org/10.1108/IJLMA-11-2016-0118
Kimberly, J. R., & Evanisko, M. J. (1981). Organizational innovation: The influence of individual, organizational, and contextual factors on hospital adoption of technological and administrative innovations. Academy of Management Journal, 24(4), 689-713. https://journals.aom.org/doi/full/10.5465/256170
Lassoued, N., Attia, M. B. R., & Sassi, H. (2017). Earnings management and ownership structure in emerging market: Evidence from banking industry. Managerial Finance, 43(10), 1117-1136. https://doi.org/10.1108/MF-11-2015-0312
Lassoued, N., & Khanchel, I. (2021). Impact of COVID-19 pandemic on earnings management: An evidence from financial reporting in European firms. Global Business Review. https://doi.org/10.1177/09721509211053491
Luật Doanh Nghiệp (2020). https://vbpl.vn/TW/Pages/vbpq-van-ban-goc.aspx?ItemID=142881
Metawee, A. (2013). The relationship between characteristics of audit committee, board of directors and level of earning management, Evidence from Egypt. Journal of International Business and Finance, 6(1), 1-34. https://www.academia.edu/4019360/The_relationship_between_characteristics_of_audit_committee_board_of_directors_and_level_of_earning_management_Evidence_from_Egypt
Moradi, M., Salehi, M., Bighi, S. J. H., & Najari, M. (2012). A Study of relationship between board characteristics and earning management: Iranian scenario. Universal Journal of Management and Social Sciences, 2(3). 12-29. https://profdoc.um.ac.ir/paper-abstract-1026612.html
Parveen, S., Malik, N., Mahmood, Y., & Jan, F. A. (2016). Impact of ownership structure on earnings management: evidence from Pakistani banking sector. Journal of Poverty, Investment and Development, 23, 24-34. https://core.ac.uk/download/pdf/234695428.pdf
Phan Thị Thùy Dương (2015). Sử dụng mô hình Jones để nhận diện hành vi điều chỉnh lợi nhuận: trường hợp các công ty cổ phần ở Hose phát hành thêm cổ phiếu năm 2013. [Luận văn Thạc sĩ, Trường đại học kinh tế Đà Nẵng]. Đà Nẵng. http://tailieuso.udn.vn/handle/TTHL_125/5663
Pfeffer, J., & Salancik, G. R. (1978). The external control of organizations: a resource dependence perspective. University of Illinois at Urbana-Champaign's Academy for Entrepreneurial Leadership Historical Research Reference in Entrepreneurship. SSRN. https://ssrn.com/abstract=1496213
Qawasmeh, S. Y., & Azzam, M. J. (2020). CEO characteristics and earnings management. Accounting, 6(7), 1403-1410. https://growingscience.com/beta/ac/4242-ceo-characteristics-and-earnings-management.html
Rajpal, H., & Jain, P. (2018). Auditor’s Characteristics and Earnings Management in India. Accounting and Finance Research, 7(4), 1-43. https://doi.org/10.5430/afr.v7n4p43
Ronen, J. & Yaari, V. (2008). Earnings Management: Emerging insights in theory, practice, and research. Springer. https://link.springer.com/content/pdf/10.1007/978-0-387-25771-6.pdf
Sáenz González, J., & García-Meca, E. (2014). Does corporate governance influence earnings management in Latin American markets? Journal of Business Ethics, 121, 419-440. https://doi.org/10.1007/s10551-013-1700-8
Sharma, V. D., & Kuang, C. (2014). Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand. International Journal of Auditing, 18(1), 76-89. https://doi.org/10.1111/ijau.12013
Uygur, O. (2013). Earnings Management and Executive Compensation: Evidence from Banking Industry. Banking & Finance Review, 5(2). 33-54. https://www.researchgate.net/publication/281911781_Earnings_Management_and_Executive_Compensation_Evidence_from_Banking_Industry
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