Does Foreign ownership impact accounting conservatism adoption in Vietnam?

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Does Foreign ownership impact accounting conservatism adoption in Vietnam?

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Does Foreign ownership impact accounting conservatism adoption in Vietnam?

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Business and Economic Horizons

ISSN

1804-1205

e-ISSN

—

Svazek periodika

13

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

287-294

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85033212505