Earning management to exceed thresholds is the practice of adjusting earnings to achieve one or more earning targets. To test whether commercial banks are interested in reaching certain targets using earnings management, we conduct research on the behavior of earning management in 27 joint stock commercial banks in Vietnam from 2010 to 2019 using the earning distribution approach (EDA). The results provide evidence that avoiding losses and excess planned profits are among the targets that managers aim for, however, it is not clear whether avoiding earning decrease is a target that managers focus on.
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