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Accounting information quality in emerging markets: Conservatism in financial reporting of Vietnamese firms in the context of international economic integration

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dc.title Accounting information quality in emerging markets: Conservatism in financial reporting of Vietnamese firms in the context of international economic integration en
dc.contributor.author Le, Tuan Bach
dc.contributor.author Nguyen, Thu Hang
dc.relation.ispartof International Journal of Economics and Financial Issues
dc.identifier.issn 2146-4138 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2016
utb.relation.volume 6
utb.relation.issue 6Special Issue
dc.citation.spage 88
dc.citation.epage 93
dc.type article
dc.language.iso en
dc.publisher Econjournals
dc.relation.uri http://www.econjournals.com/index.php/ijefi/article/view/3122
dc.subject Accounting en
dc.subject Accounting information en
dc.subject Financial reporting en
dc.description.abstract We test conservatism in financial reporting of Vietnamese listed firms over the period of 2005-2014. We find that Vietnamese financial statements ensure conservatism’s specifications consisting of asymmetric gain and loss recognition timeliness and asymmetric persistence of earnings changes. We further find that the degree of conservatism has increased significantly over the post-crisis economic restructuring period. The findings provide empirical evidence to the improved quality of accounting information in Vietnam. © 2016, Econjournals. All rights reserved. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006757
utb.identifier.obdid 43875250
utb.identifier.scopus 2-s2.0-84989935667
utb.source j-scopus
dc.date.accessioned 2016-12-22T16:19:06Z
dc.date.available 2016-12-22T16:19:06Z
dc.rights Attribution 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Le, Tuan Bach
utb.fulltext.affiliation Le Tuan Bach 1,2 *, Nguyen Thu Hang 3 1 Faculty of Management and Economics, Tomas Bata University in Zlín, Mostní 5139, 760 01 Zlín, Czech Republic, 2 Foreign Trade University, HCMC Campus, 15 D5, W25, Binh Thanh, HCMC, Vietnam, 3 Foreign Trade University, HCMC Campus, 15 D5, W25, Binh Thanh, HCMC, Vietnam. *Email: letuanbach.cs2@ftu.edu.vn/bachstep1008@gmail.com
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Attribution 4.0 International Kromě případů, kde je uvedeno jinak, licence tohoto záznamu je Attribution 4.0 International