THE IMPACT OF EARNINGS ANNOUNCEMENT ON CONSERVATISM IN VIETNAMESE FINANCIAL STATEMENTS

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

THE IMPACT OF EARNINGS ANNOUNCEMENT ON CONSERVATISM IN VIETNAMESE FINANCIAL STATEMENTS

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

THE IMPACT OF EARNINGS ANNOUNCEMENT ON CONSERVATISM IN VIETNAMESE FINANCIAL STATEMENTS

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

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 statě ve sborníku

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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Počet stran výsledku

5

Strana od-do

242-246

Název nakladatele

Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

28. 4. 2016

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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