Author(s): Pham Tuan Anh
The paper focuses on analyzing the impact of financial factors on the earning management of real estate companies listed on Vietnam's stock market. The study uses OLS estimation method based on data from financial statements of 58 real estate enterprises listed on Vietnam's stock market (in the period of 2013-2018). The research results show that there exists a statistically significant relationship between ROA, ROE and CR with DA. At the same time, listed real estate companies have heterogeneous levels of earnings management during the research period. Research findings are the basis for real estate business executives to provide the most effective financial management solutions; harmonize settlement of interests between the company and its managers and shareholders, and also serve as a basis to help real estate stock investors to make decisions on investing in companies with effective financial management. The research results are also the basis for making recommendations to the company control board to balance the interests of the parties related to earning management.