The Impacts of CEO Age and Education Level on Earnings Management: Evidence from Listed Vietnamese Real Estate Firms

Authors

  • Hanh Thi My Le Benchmarking Research Group, Faculty of Accounting, Ton Duc Thang University, Ho Chi Minh City
  • Tiep Thi Nguyen Faculty of Accounting, Ton Duc Thang University, Ho Chi Minh City
  • Vu Tien Pham Faculty of Accounting, Ton Duc Thang University, Ho Chi Minh City
  • Thuc Thi Vo Faculty of Accounting, Ton Duc Thang University, Ho Chi Minh City

Keywords:

earnings management, CEO age, CEO education level, real estate firms, Vietnam

Abstract

This study examines the impact of CEO age and education level on the earnings management of listed Vietnamese real estate companies in the period from 2007 to 2016. The results show that CEO age has a negative correlation to earnings management. Older individuals are more conservative and ethical than younger CEOs, and firms managed by CEOs who pursue higher education are less likely to encounter earnings management. In addition, firm performance, CEO gender, firm size and CEO duality are correlated to earnings management. Our research therefore suggests that investors should pay more attention to CEO age when investing in a company.

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Published

2020-10-30

How to Cite

Le, H. T. M., Nguyen, T. T., Pham, V. T., & Vo, T. T. (2020). The Impacts of CEO Age and Education Level on Earnings Management: Evidence from Listed Vietnamese Real Estate Firms. Institutions and Economies, 12(4), 71–91. Retrieved from https://samudera.um.edu.my/index.php/ijie/article/view/26890

Issue

Volume 12, Issue 4 (2020)

Section

Articles

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