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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

Le Tuan Bach Nguyen Thu Hang

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

Accounting Accounting Information Financial Reporting

Year 2016, Volume: 6 Issue: 6, 88 - 93, 01.08.2016

Le Tuan Bach Nguyen Thu Hang

Abstract

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Details

Other ID JA58EY28AK
Journal Section Research Article
Authors

Le Tuan Bach This is me

Nguyen Thu Hang This is me

Publication Date August 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 6

Cite

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.
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.