Abstract
Profit is one of the indicators reflecting the growth in the operation of the business and is the fundamental goal in evaluating the manager's success this study examined the impact of Chief Executive Officers (CEO) on the earnings . Thus, management of companies listed on the Vietnam Stock Exchange. Using panel data of 485 listed companies in HOSE and HNX in the period 2016 - 2020, the results of multivariate regression according to the fixed effect model found that CEO expertise and founder were positively correlated with earnings management, and CEO age harmed earnings management. However, there is insufficient evidence to prove that CEO gender impacts earnings management. In addition, the study also admited that net cash flow from operating activities. Financial Leverage is related to earnings management. This study's findings contributed to the existing literature regarding the scientific debates about CEOs' characteristics, earnings management, and discretionary accruals in an emerging economy. Finally, the author proposed that managers engaged in earnings management for personal gain using their influence to interfere in applying policies for the earnings management of listed companies in Vietnam.
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