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

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dc.title The impact of financial statement disclosure on conservatism in financial reporting: Evidence from Vietnam en
dc.contributor.author Le, Tuan Bach
dc.contributor.author Nguyen, Thu Hang
dc.relation.ispartof International Journal of Economics and Financial Issues
dc.identifier.issn 2146-4138 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2016
utb.relation.volume 6
utb.relation.issue 6Special Issue
dc.citation.spage 158
dc.citation.epage 161
dc.type article
dc.language.iso en
dc.publisher Econjournals
dc.relation.uri http://www.econjournals.com/index.php/ijefi/article/view/3148
dc.subject Accounting en
dc.subject Accounting information en
dc.subject Financial reporting en
dc.description.abstract 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. © 2016, Econjournals. All rights reserved. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006754
utb.identifier.obdid 43875248
utb.identifier.scopus 2-s2.0-84989928921
utb.source j-scopus
dc.date.accessioned 2016-12-22T16:19:05Z
dc.date.available 2016-12-22T16:19:05Z
dc.rights Attribution 4.0 International
dc.rights.uri http://creativecommons.org/licenses/by/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Le, Tuan Bach
utb.fulltext.affiliation Le Tuan Bach 1,2 1 Faculty of Management and Economics, Tomas Bata University, Zlín, Mostní 5139, 760 01 Zlín, Czech Republic, 2 Foreign Trade University, HCMC Campus, 15 D5, W25, Binh Thanh, HCMC, Vietnam, *Email: letuanbach.cs2@ftu.edu.vn bachstep1008@gmail.com
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