THE IMPACT OF EARNINGS ANNOUNCEMENT ON CONSERVATISM IN VIETNAMESE FINANCIAL STATEMENTS

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F16%3A43874895" target="_blank" >RIV/70883521:28120/16:43874895 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
THE IMPACT OF EARNINGS ANNOUNCEMENT ON CONSERVATISM IN VIETNAMESE FINANCIAL STATEMENTS
Original language description
Although there has been a diverse range of research topics regarding accounting conservatism in financial reporting, the issue of the impact of earnings announcement on conservatism in Vietnamese financial statements has not drawn researchers' attention. Based on Basu' s model (1997), I use intra-announcement period returns and fiscal year returns to serve as economic news reflected in earnings within earnings announcement period and prior to earnings announcement, respectively. Next, I test conservatism in financial reporting of Vietnamese listed firms over the period of 2005 to 2014 using the two returns measures. The results show that conservatism principle is only ensured within earnings announcement period when auditors participate in preparing the firm's financial statements. The findings have implications for our understanding of the role of auditors in improving the quality of accounting information.
Czech name
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Czech description
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Conference Proceedings the 12th Annual International Bata Conference for Ph.D. Students and Young Researchers
ISBN
978-80-7454-592-4
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
242-246
Publisher name
Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky
Place of publication
Zlín
Event location
Zlín
Event date
Apr 28, 2016
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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