EN
Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration
Abstract
We test conservatism in financial reporting of Vietnamese listed firms over the period of 2005 to 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.
Keywords
Details
Primary Language
English
Subjects
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Journal Section
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Publication Date
August 1, 2016
Submission Date
August 1, 2016
Acceptance Date
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Published in Issue
Year 2016 Volume: 6 Number: 6
APA
Bach, L. T., & Hang, N. T. (2016). Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration. International Journal of Economics and Financial Issues, 6(6), 88-93. https://izlik.org/JA97UD86BM
AMA
1.Bach LT, Hang NT. Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration. IJEFI. 2016;6(6):88-93. https://izlik.org/JA97UD86BM
Chicago
Bach, Le Tuan, and Nguyen Thu Hang. 2016. “Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration”. International Journal of Economics and Financial Issues 6 (6): 88-93. https://izlik.org/JA97UD86BM.
EndNote
Bach LT, Hang NT (August 1, 2016) Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration. International Journal of Economics and Financial Issues 6 6 88–93.
IEEE
[1]L. T. Bach and N. T. Hang, “Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration”, IJEFI, vol. 6, no. 6, pp. 88–93, Aug. 2016, [Online]. Available: https://izlik.org/JA97UD86BM
ISNAD
Bach, Le Tuan - Hang, Nguyen Thu. “Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration”. International Journal of Economics and Financial Issues 6/6 (August 1, 2016): 88-93. https://izlik.org/JA97UD86BM.
JAMA
1.Bach LT, Hang NT. Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration. IJEFI. 2016;6:88–93.
MLA
Bach, Le Tuan, and Nguyen Thu Hang. “Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration”. International Journal of Economics and Financial Issues, vol. 6, no. 6, Aug. 2016, pp. 88-93, https://izlik.org/JA97UD86BM.
Vancouver
1.Le Tuan Bach, Nguyen Thu Hang. Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration. IJEFI [Internet]. 2016 Aug. 1;6(6):88-93. Available from: https://izlik.org/JA97UD86BM