TY - JOUR AU - Diem Tran PY - 2022/08/20 Y2 - 2024/03/29 TI - The impact of firm characteristics on accrual-based earnings management: The case of listed companies in the manufacturing industry JF - Science & Technology Development Journal: Economics- Law & Management JA - STDJELM VL - 6 IS - 3 SE - Research article DO - https://doi.org/10.32508/stdjelm.v6i3.931 UR - http://stdjelm.scienceandtechnology.com.vn/index.php/stdjelm/article/view/931 AB - The research focuses on measuring the impact of factors related to the firm’s character: firm performance, investment opportunities, financial leverage, firm size, capital intensity that affect the accrual-based earnings management of manufacturing companies listed in Viet Nam. Data sample of 203 manufacturing companies listed in Viet Nam during the period 2017-2020 resulting in 812 firms-year observation, the FGLS regression method was selected through the necessary tests. The results of the analysis showed firm performance, financial leverage have positive effects on earnings management; firm size, capital intensity have negative effects on earnings management; investment opportunities insignificant effects on earnings management of manufacturing companies listed in Viet Nam during the period 2017-2020. In addition, the research has divided the sample to test the different trend impact of firm characteristics on accrual-based earnings management when data 2020 have been severely affected by the COVID-19 pandemic. The results show that the impact of firm characteristics on accrual-based earnings management with the sample year 2019-2020 has a different trend with the sample year 2017-2018; 2018-2019 and total sample 2017-2020. ER -