Abstract
This study examines the impact of Earnings Quality (EQ) on the Debt Maturity (DM) of firms in Vietnam. The present research measures the EQ according to the cumulative quality of earnings to consider the effect of EQ on DM, and it also considers a number of control variables that affect DM. The study uses regression methods such as REM, FEM and GLS. This study uses data of enterprises listed in the Vietnam Stock Exchange during 2010-2018. The data used for analysis and regression are 3588 observations. The research results of this study identify that EQ is negatively related to DM, besides that, some control variables have a positive effect on DM, and also have statistical significance such as debt ratio, firm size, fixed assets, liquidity and growth rate. The profit is a factor that negatively affects DM, and tax does not affect DM. From the findings it is clear that the research results are useful to help businesses to improve EQ and to determine reasonable DM.