BibTex RIS Kaynak Göster

Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration

Yıl 2016, Cilt: 6 Sayı: 6, 88 - 93, 01.08.2016

Le Tuan Bach Nguyen Thu Hang

https://izlik.org/JA97UD86BM

Öz

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.

Anahtar Kelimeler

Accounting Accounting Information Financial Reporting

Yıl 2016, Cilt: 6 Sayı: 6, 88 - 93, 01.08.2016

Le Tuan Bach Nguyen Thu Hang

https://izlik.org/JA97UD86BM

Öz

Toplam 0 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA58EY28AK
Yazarlar

Le Tuan Bach Bu kişi benim

Nguyen Thu Hang Bu kişi benim

Yayımlanma Tarihi 1 Ağustos 2016
IZ https://izlik.org/JA97UD86BM
Yayımlandığı Sayı Yıl 2016 Cilt: 6 Sayı: 6

Kaynak Göster

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, ve 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 (01 Ağustos 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 ve N. T. Hang, “Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration”, IJEFI, c. 6, sy 6, ss. 88–93, Ağu. 2016, [çevrimiçi]. Erişim adresi: 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 (01 Ağustos 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, ve 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, c. 6, sy 6, Ağustos 2016, ss. 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]. 01 Ağustos 2016;6(6):88-93. Erişim adresi: https://izlik.org/JA97UD86BM