Accounting information quality in emerging markets: Conservatism in financial reporting of Vietnamese firms in the context of international economic integration

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F16%3A43874625" target="_blank" >RIV/70883521:28120/16:43874625 - isvavai.cz</a>
Result on the web
<a href="http://www.econjournals.com/index.php/ijefi/article/view/3122" target="_blank" >http://www.econjournals.com/index.php/ijefi/article/view/3122</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Accounting information quality in emerging markets: Conservatism in financial reporting of Vietnamese firms in the context of international economic integration
Original language description
We test conservatism in financial reporting of Vietnamese listed firms over the period of 2005-2014. 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.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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