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09. Tạp chí

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Duyệt 09. Tạp chí theo Chủ đề "Accounting conservatism"

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  • Hình ảnh thu nhỏ
    Ấn phẩm
    The factors impact on accounting conservatism of listed companies in Vietnam stock exchange
    (Học viện Tài chính, 2024) Nguyen Thi Hong MA; Nguyen Thi Xuan Hong MA; Pham Duc Cuong Assoc.Prof. PhD
    This study examines the influence of factors of financial characteristics on accounting conservatism of non-financial listed enterprises in Vietnam in the period 2016-2022. This research uses a quantitative research method with data collected from financial reporting of companies listed on Vietnam stock exchange in the period 2016-2022 with 4,029 observations. The dependent variable is accounting conservatism which is measured by Basu (1997) model. The results show that audit quality, financial leverage, liquidity, financial distress, firm size, and Covid-19 have an impact on accounting conservatism. However, sales growth and capital intensity do not affect the accounting conservatism of listed enterprises in Vietnam. This research offers recommendations to relevant parties including state management agencies, auditors, and investors.