Issue: Số 19 - Tháng 9 - 2023Tài chính - Ngân hàng - Bảo hiểm
A study on the factors affecting the profit adjustment behavior of real estate companies listed on Vietnam’s stock exchanges
Published: July 24, 2026
Abstract
This study analyzes the factors affecting the profit adjustment behavior of real estate companies listed on Vietnam’s stock exchanges and presents implications for relevant subjects. Based on the fundamental theories, motivations of profit adjustment behavior, and models for identifying profit adjustment behavior of Jones (1991), this study’s proposed research model has six factors with five hypotheses. In the research model, independent variables are company size (SIZE), profitability (ROA), financial leverage (LEV), audit quality (AUD), and ownership of the board of directors (BGD).
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