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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 | |
utb.fulltext.dates | - | |
utb.fulltext.sponsorship | - | |
utb.fulltext.projects | - |