THE CURRENT STATUS OF THE IMPACT OF CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT OF VIETNAM LISTED COMPANIES IN THE CURRENT PERIOD

Abstract

The paper deals with the impact of corporate governance on the profit adjustment behavior of Vietnam listed companies in the current period. The research results will help management agencies, investors and other stakeholders be more careful in using information on a business's financial statements to make decisions for the actual profit of the business. Industry may have been adjusted up or down. At the same time, these recommendations can also be considered as a reference source to help the State Securities Commission, tax administration agencies, banks and credit institutions, investors, and auditing companies. Audit and other inspection and supervision develop specific solutions to limit profit adjustments of listed companies, maximize the benefits of financial tools in supervising business activities. of business.