The impact of earnings management on going concern: Evidence from listed firms in Vietnam

Abstract

This study is to provide an empirical evidence about the correlation relationship between earnings management and the respect of going-concern of companies listed on Vietnam stock markets. Using quantitative research methods on data obtained from 80 companies delisted on Vietnam stock markets (HNX and HOSE) in the period from 2012 to 2015, we find a correlation between earnings management and going concern of the company. The study is meaningful to investors, management organizations and auditors in expressing their opinion about the ability of the going concern and enhances the transparency of financial reporting information.