Resumen
This paper examines the effect of corporate governance mechanism on earnings management of 130 enterprises traded on Ho Chi Minh Stock Exchange (HOSE), Vietnam in 2014. Earnings management is measured by discretionary accruals and corporate governance is characterized by the CEO duality, board size and board independence. Based on this study, recommendations are made to the policy-makers and standard-setters to contribute to limiting this practice in Vietnamese context. To achieve this objective, an empirical analysis is conducted by using the multivariate regression model. The results indicate that while CEO duality and board size are positively correlated with the extent of earnings manipulation, there is no association between board independence and this variable.