Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026
Duyệt Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026 theo Chủ đề "accounting conservatism"
- Ấn phẩmAccounting conservatism, corporate governance, and stock price crash risk: empirical evidence from Vietnam(Học viện Tài chính, 2026) Nguyen Ngoc Thuy Vy PhD.; Nguyen Hong Thu PhD.; Do Thi HaThis research investigates the correlation between accounting conservatism, corporate governance, and stock price crash risk in the emerging market economy of Vietnam. The paper researched the listed company from 2012 to 2020, and the finding indicates accounting conservatism and corporate governance significantly impact the price crash of the stocks. In addition, the role of accounting conservatism and corporate governance can complement each other on the effect of crash risk. In general, the results are compatible with the argument over whether accounting conservatism depicts negative information and corporate governance mechanism plays a role in supervising managers' behaviors to limit the managers to hoard bad news that could lead to the stock price crash.
