Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration
Year 2016,
Volume: 6 Issue: 6, 88 - 93, 01.08.2016
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.
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.
AMA
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. August 2016;6(6):88-93.
Chicago
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 6, no. 6 (August 2016): 88-93.
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
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, 2016.
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 2016), 88-93.
JAMA
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, 2016, pp. 88-93.
Vancouver
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.
