Accrual-based and real earnings management in Vietnam’s food and beverage industry: A review and research implications
Published: August 26, 2026
doi:10.62831/nckh.2026.3580.v1
Abstract
Earnings management is an important issue in accounting and finance because it affects financial reporting quality and the efficiency of capital-market resource allocation. In Vietnam, most studies use multi-industry samples or focus on finance, banking, and real estate, while research on the food and beverage industry remains limited. This study employs a systematic literature review to examine theoretical foundations and synthesize empirical evidence on factors influencing earnings management. Five major groups of determinants are identified: corporate governance, ownership structure, financial characteristics, audit quality, and incentives to meet earnings thresholds. The review highlights a significant research gap in Vietnam’s food and beverage sector and suggests that future studies should simultaneously examine accrual-based earnings management, real earnings management, and industry-specific characteristics.
Keywords
earnings managementreal earnings managementaccrual-based earnings managementfood and beverage industrycorporate governance
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