Does Foreign ownership impact accounting conservatism adoption in Vietnam?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F17%3A63517366" target="_blank" >RIV/70883521:28120/17:63517366 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.15208/beh.2017.21" target="_blank" >http://dx.doi.org/10.15208/beh.2017.21</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15208/beh.2017.21" target="_blank" >10.15208/beh.2017.21</a>

Result language
angličtina
Original language name
Does Foreign ownership impact accounting conservatism adoption in Vietnam?
Original language description
This study investigates the effects of foreign ownership on accounting conservatism adoption in Vietnam. Although foreign ownership is found to have a positive relationship with accounting conservatism in Korea (An, 2015), there is still no general agreement on it. In this regard, the purpose of this study is to shed more light on the association between foreign ownership and accounting conservatism. Using data from Vietnamese firms listed on stock exchanges, the study finds that in contrast to the findings of An, foreign ownership is negatively associated with accounting conservatism. This result supports the transient hypothesis of foreign ownership, indicating that foreign investors with the low level of ownership do not have significant incentives to oversee managers, thus not influencing financial reporting quality.
Czech name
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Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50205 - Accounting

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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