{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,20]],"date-time":"2026-01-20T12:02:23Z","timestamp":1768910543464,"version":"3.49.0"},"reference-count":50,"publisher":"IGI Global","issue":"1","license":[{"start":{"date-parts":[[2025,7,30]],"date-time":"2025-07-30T00:00:00Z","timestamp":1753833600000},"content-version":"vor","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/3.0\/deed.en_US"},{"start":{"date-parts":[[2025,7,30]],"date-time":"2025-07-30T00:00:00Z","timestamp":1753833600000},"content-version":"am","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/3.0\/deed.en_US"},{"start":{"date-parts":[[2025,7,30]],"date-time":"2025-07-30T00:00:00Z","timestamp":1753833600000},"content-version":"tdm","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/3.0\/deed.en_US"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2025,7,30]]},"abstract":"<p>This article examines the association between ownership of foreign investors and earnings manipulation practices in Vietnamese listed firms. Relying on a sample of 225 non-financial firms listed on the Vietnam Stock Exchange from 2016 to 2022, the study finds a non-linear association. Specifically, when foreign ownership is below a certain threshold, it can mitigate firms' earnings management practices, whereas ownership beyond that threshold encourages firms' earnings management engagements. These findings are in line with the alignment-entrenchment hypothesis, which states that greater ownership of foreign investors provides greater discretion, encouraging them to engage in opportunistic actions that serve their own interests. The findings can be referred to by policymakers when designing investment policies regarding the level of overseas investments in listed firms in Vietnam and can inform other stakeholders when assessing the quality of reported earnings in listed firms.<\/p>","DOI":"10.4018\/ijabim.386164","type":"journal-article","created":{"date-parts":[[2025,7,30]],"date-time":"2025-07-30T16:57:05Z","timestamp":1753894625000},"page":"1-17","source":"Crossref","is-referenced-by-count":1,"title":["Ownership of Foreign Investors and Earnings Manipulation in Vietnamese Listed Firms"],"prefix":"10.4018","volume":"16","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-2362-5911","authenticated-orcid":true,"given":"Hieu Duc","family":"Pham","sequence":"first","affiliation":[{"name":"Thuongmai University, Vietnam"}]},{"ORCID":"https:\/\/orcid.org\/0009-0002-8474-851X","authenticated-orcid":true,"given":"Anh Ha","family":"Hoang","sequence":"additional","affiliation":[{"name":"Faculty of Accounting \u2013 Auditing, Foreign Trade University, Vietnam"}]}],"member":"2432","reference":[{"key":"IJABIM.386164-0","doi-asserted-by":"publisher","DOI":"10.1016\/j.brq.2017.04.001"},{"key":"IJABIM.386164-1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2010.10.018"},{"issue":"1","key":"IJABIM.386164-2","first-page":"28","article-title":"Ownership structure and earnings management in emerging markets: The case of Jordan.","volume":"38","author":"N.Al-Fayoumi","year":"2010","journal-title":"International Research Journal of Finance and Economics"},{"key":"IJABIM.386164-3","doi-asserted-by":"publisher","DOI":"10.1080\/23311975.2025.2504131"},{"key":"IJABIM.386164-4","doi-asserted-by":"publisher","DOI":"10.1016\/j.pacfin.2024.102275"},{"issue":"1","key":"IJABIM.386164-5","first-page":"57","article-title":"Ownership structure and earnings management: Evidence from Portugal. 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