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Ownership of Foreign Investors and Earnings Manipulation in Vietnamese Listed Firms

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Analysis reveals non-linear relationship between foreign ownership and earnings management in firms, suggesting pivotal policy insights.

Higher foreign ownership beyond a threshold encourages earnings manipulation in firms.
Below the threshold, foreign investors may help reduce earnings management practices.
The study analyzes 225 non-financial firms listed on the Vietnam Stock Exchange from 2016 to 2022.
Findings inform policymakers on investment policies and stakeholders on reported earnings quality.

Hieu et al. (2025) studied this question.

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