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
Ayrıntılar
Birincil Dil
İngilizce
Konular
-
Bölüm
-
Yayımlanma Tarihi
1 Ağustos 2016
Gönderilme Tarihi
1 Ağustos 2016
Kabul Tarihi
-
Yayımlandığı Sayı
Yıl 2016 Cilt: 6 Sayı: 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, 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