OWNERSHIP STRUCTURE, CEO TENURE ON EARNINGS MANAGEMENT IN VIETNAMESE LISTED BANKS

Abstract

The primary objective of this paper is to assess how the ownership structure and CEO tenure influence earnings management from 2011-2020. The study employed the panel least-square method for data analysis. The results indicate that private, foreign, and government ownership negatively and significantly impact earnings management. Additionally, the status of CEO tenures exerts a significant increase earnings management, while factors like board size, gender diversity, and firm size do not exhibit significant effects during the observed period. In light of these findings, the study concludes that ownership structure and CEO tenures significantly affects earnings management. Moreover, it recommends that regulatory and supervisory board should closely monitor the activities of bank CEOs, especially after COE' tenures expire, in order to safeguard the interests of shareholders.