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Abstract
Financial statements provide useful information about a company's financial standing, business performance, cash flows and other additional information. The usefulness of financial information is highly dependent on the quality of profit information. Accounting flexibility allows managers to apply appropriate information to stakeholders to assess the performance of the business, but it is also this flexibility that provides an opportunity for the management to participate in profit management. This study aims to determine whether exist or not profit management behaviour in the Vietnamese seaport enterprises and if so, what factors are influencing?
The study uses data from 20 seaport enterprises in Vietnam in the period 2015 - 2019 as a basis for analysis. The results show that there is profit management in fair enterprises, and two factors: firm size and rate of return on assets has a positive impact on the level of profit management