Abstract
This study uses a dataset of 351 non-financial companies listed on the HOSE exchange from 2010–2023 to examine the impact of the business life cycle and accounting prudence on earnings management behavior in Vietnam. The study provides important empirical evidence on the variation of earnings management across business life cycle stages; specifically, the level of earnings manipulation increases significantly in the startup and mature stages, but decreases considerably in the growth stage. The research results particularly emphasize the role of prudence in minimizing opportunistic behavior by management, helping to improve the transparency and reliability of financial reporting. In addition, intrinsic factors such as return on assets (ROA) and financial leverage also have a positive impact on the level of earnings manipulation. In the context of Vietnam’s transition to IFRS standards under Decision 345/QD-BTC, this study is a valuable evidence for policymakers, investors, and managers in controlling the quality of financial information and promoting market transparency.
Keywords: earnings management behavior, prudence principle in accounting, business life cycle, non-financial companies, audit quality.
JEL classification: M41, M48, G30, G32, O53.
DOI: 10.63767/TCKT.38.2026.23.31Read more
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
