This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant influences on direct or indirect management decisions. Existing literature shows that the ownership structure has a significant effect on earnings management. Therefore, the main purpose of this paper is to analyze how the company’s ownership structure affects earnings management. Using the sample from 489 non-financial companies listed on the Vietnam stock market, we found that ownership concentration and state ownership positively affect earnings management. In contrast, the managerial ownership and foreign ownership negatively affects earnings management. Furthermore, among the five control variables, Board size; Cash flow are positively related, while financial performance, company size and financial leverage negatively affect earnings management.

This study aims to evaluate the impact of digital transformation in management accounting on the management efficiency of enterprises, with the intermediary role of accounting information quality. The study is based on the theoretical model proposed by Hasan (2023) and Phornlaphatrachakorn and Na Kalasindhu (2020, 2021) regarding the influence of digital transformation in accounting. The research utilized a quantitative approach, employing the linear structural equation model (SEM) and survey data from 320 enterprises in Hanoi, Vietnam. The findings revealed the acceptance of four hypotheses, suggesting the following: the direct positive impact of digital transformation in accounting on the quality of accounting information and business ME; quality of accounting information has a direct positive impact on corporate governance efficiency; digital transformation in accounting has indirect implications on corporate governance efficiency with the mediating role of accounting information quality. This study contributes to empirical research on the application of digital transformation in various fields while enhancing confidence in digital technology.

Impact of Environmental Tax Collection on CO2 Emission in Vietnam

Purpose: This study is intended to show the impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Theoretical framework: We using the multivariate linear regression model between the five independent variables according to five components of internal control in the framework of the COSO 2013 and the dependent variable - accounting information quality according with four attributes namely: appropriateness, reliability, consistency and comparability, completeness and ease of understanding which was presented Susanto in 2016. Design/methodology/approach: Quantitative research methods are used through questionnaires sent to directors and chief accountants of enterprises. The sample size is 193 valid questionnaires for the period from 2021-2022. Statistical analysis tools, testing the reliability of the scale, exploratory factor analysis, and multiple linear regression are used to evaluate the impact of internal control on the quality of accounting information. Findings: The research results have proved that all hypotheses are accepted and internal control factors have a positive impact on the usefulness of accounting information. In which, the control environment variable has the strongest impact with the coefficient β5 = 0.276, followed by the monitoring activity variable with the coefficient β5 = 0.258. The risk assessment variable has the impact level of β2 = 0.201; the information, communication and control variables have the lowest impact with the coefficients of β4 = 0.175 and β3 = 0.141, respectively. Research, Practical & Social implications: The study has provided a basis to confirm the relationship and direction of impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Thereby, this research gives some recommendations for improving the internal control of enterprises in order to improve the quality of accounting information. Originality/value: The findings reveal that the quality of internal control plays an important role in increasing the quality of accounting information, ensuring the safety of enterprises' assets, reducing financial fraud, and improving risk prevention.

Purpose: This study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of integrated reporting in Vietnamese listed companies.Design/methodology/approach: Quantitative research method was used through survey questionnaire. Research data is collected from 144 directors, accountants, administrators of companies listed on Vietnam stock market in the period 2020–2022. Multivariable regression analysis is performed with three independent variables: usefulness, ease of use and environmental influence. Dependent variable is intended to apply integrated report.Findings: Research results show that all independent variables have a positive impact on the dependent variable. In particular, the environment influence variable has the largest impact (0.443), followed by the level of impact of Usefulness” variable and “Ease of use” variable are 0.243 and 0.241, respectively. The regression model manages to explain 52.8% of the impact of the factors on the application of integrated reports. An analysis of the differences between groups of enterprises by staff size and capital size is carried out, the results hereof show that large enterprises tend to apply more integrated reporting. From the research results, the authors propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.Originality/value: The study evaluates the current situation of integrated reporting of Vietnamese companies to understand the factors affecting the use of integrated reporting, from which to propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.