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The impact of earnings announcement on conservatism in Vietnamese financial statements

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dc.title The impact of earnings announcement on conservatism in Vietnamese financial statements en
dc.contributor.author Le, Tuan Bach
dc.relation.ispartof 12th Annual International Bata Conference for Ph.D. Students and Young Researchers (DOKBAT)
dc.identifier.isbn 978-80-7454-592-4
dc.date.issued 2016
dc.citation.spage 244
dc.citation.epage 248
dc.event.title 12th Annual International Bata Conference for Ph.D. Students and Young Researchers (DOKBAT)
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2016-04-28
dc.event.edate 2016-04-28
dc.type conferenceObject
dc.language.iso en
dc.publisher Tomas Bata University in Zlín
dc.identifier.doi 10.7441/dokbat.2016.25
dc.relation.uri http://dokbat.utb.cz/wp-content/uploads/DOKBAT2016.pdf
dc.subject accounting standards en
dc.subject listed firms en
dc.subject conservatism en
dc.subject earnings announcement en
dc.description.abstract 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. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008729
utb.identifier.rivid RIV/70883521:28120/16:43874895!RIV17-MSM-28120___
utb.identifier.obdid 43875576
utb.identifier.wok 000466741400025
utb.source d-wok
dc.date.accessioned 2019-08-07T12:05:27Z
dc.date.available 2019-08-07T12:05:27Z
utb.contributor.internalauthor Le, Tuan Bach
utb.fulltext.affiliation Le Tuan Bach Tomas Bata University in Zlín, Faculty of Management and Economics Mostní 5139 - Zlín (U2 Building) - Czech Republic Telephone number: +420 770 662 845 Email: bachstep1008@gmail.com orcid.org/0000-0002-2448-2046
utb.fulltext.dates -
utb.wos.affiliation [Bach, Le Tuan] Tomas Bata Univ Zlin, Fac Econ & Management, Mostni 5139,U2 Bldg, Zlin, Czech Republic
utb.fulltext.faculty Faculty of Management and Economics
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