The impact of financial statement disclosure on conservatism in financial reporting: Evidence from Vietnam

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F16%3A43874623" target="_blank" >RIV/70883521:28120/16:43874623 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.econjournals.com/index.php/ijefi/article/view/3148" target="_blank" >http://www.econjournals.com/index.php/ijefi/article/view/3148</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The impact of financial statement disclosure on conservatism in financial reporting: Evidence from Vietnam

Popis výsledku v původním jazyce

The aim of this paper is to test the impact of financial statement disclosure on conservatism in Vietnamese financial statements. I use inter-earning announcement period returns and fiscal year returns to serve as economic news reflected in earnings during the financial statement disclosure period and prior to the financial statement disclosure period. I test conservatism in financial reporting of Vietnamese listed non-financial firms over the period of 2005-2015 using the two returns measures in succession. I find that conservatism principle is only ensured within the audited financial statement disclosure period. The findings have implications for our understanding of the role of auditors as well as rules and regulations of financial statement disclosure in improving the quality of accounting information.

Název v anglickém jazyce

The impact of financial statement disclosure on conservatism in financial reporting: Evidence from Vietnam

Popis výsledku anglicky

The aim of this paper is to test the impact of financial statement disclosure on conservatism in Vietnamese financial statements. I use inter-earning announcement period returns and fiscal year returns to serve as economic news reflected in earnings during the financial statement disclosure period and prior to the financial statement disclosure period. I test conservatism in financial reporting of Vietnamese listed non-financial firms over the period of 2005-2015 using the two returns measures in succession. I find that conservatism principle is only ensured within the audited financial statement disclosure period. The findings have implications for our understanding of the role of auditors as well as rules and regulations of financial statement disclosure in improving the quality of accounting information.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

International Journal of Economics and Financial Issues

ISSN

2146-4138

e-ISSN

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Svazek periodika

6

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

TR - Turecká republika

Počet stran výsledku

4

Strana od-do

158-161

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-84989928921