Impact of corporate governance on firm performance and earnings management a study on vietnamese non-financial companies

Abstract

This paper investigated the impact of corporate governance and earnings management on firm performance, both as separate variables and as a combined one. Company size, supervisory size and auditors have negative and significant influence on firm performance, but earnings management was also found to have a positive influence on firm performance. In addition, the study showed that corporate control variables of were leverage and profitability which have positive influence on earnings management. Other corporate governance determinant factors such as board size, executive size, supervisory size, auditor, and executive in board have insignificant relationships with earnings management. These results were obtained from the panel data of 60 companies for a period of three years from 2014 to 2016.