Khuong Nguyen Vinh

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Abstract

The intent of this study is to investigate that top excecutive gender effect on earnings management of companies listed on the stock market. Based on data from 100 companies listed on Vietnam stock markets (HNX and HOSE) listed before 2009 in the period from 2011 to 2014, using quantitative research methods, we find a correlation between earnings management and top executive gender (GENDERCHAIR, GENDERCEO, GENDERCFO),  the proxy of firm size, the tenure of CEO. This paper extends prior research by addressing the potential effects of female executives on earnings management. The findings reported in this paper provide novel insights to the empirical financial accounting literature.