The Research on the Impact of Earnings Management on Business Performance: The Food, Beverage, and Tobacco Sector in Vietnam Before and During the COVID-19 Pandemic (2016–2023)

Dinh The Hung, Vo Tran Bich Ngoc, Le Nguyen Bao Phuc — Tue, 10 Jun 2025 00:00:00 +0000

This research analyzes the impact of earnings management on the business performance of food, beverage, and tobacco companies in Vietnam. The data were collected from 35 companies in the food, beverage, and tobacco industries listed on the HNX and HOSE stock exchanges between 2016 and 2023. Earnings management is measured based on the theoretical framework of the Jones model. The multiple linear regression method is applied with the support of Stata software. The results of this research provide important insights into the relationship between earnings management and the business performance of companies in these industries.

Journal of Banking and Financial Dynamics

The Research on the Impact of Earnings Management on Business Performance: The Food, Beverage, and Tobacco Sector in Vietnam Before and During the COVID-19 Pandemic (2016–2023)