Conditional conservatism and value relevance of financial reporting: Empirical evidence of listed companies in Vietnam
Số trang: 13
Loại file: pdf
Dung lượng: 1.24 MB
Lượt xem: 11
Lượt tải: 0
Xem trước 2 trang đầu tiên của tài liệu này:
Thông tin tài liệu:
This study shed a light on the link between conditional conservatism and value relevance of financial reporting over the period of nine years from 2008 to 2016. Using a large sample of listed firms in Vietnam, the results of the paper indicate that conservatism is a salient feature of the Vietnamese Accounting System.
Nội dung trích xuất từ tài liệu:
Conditional conservatism and value relevance of financial reporting: Empirical evidence of listed companies in Vietnam
Nội dung trích xuất từ tài liệu:
Conditional conservatism and value relevance of financial reporting: Empirical evidence of listed companies in Vietnam
Tìm kiếm theo từ khóa liên quan:
Conditional conservatism Value relevance Financial reporting Vietnamese Accounting System Low-conservative firms High-conservative firmsGợi ý tài liệu liên quan:
-
43 trang 137 0 0
-
Lecture Intermediate accounting (2nd edition): Chapter 1 - Kieso, Weygandt, Warfield
50 trang 45 0 0 -
617 trang 38 0 0
-
Paper F7: Financial Reporting - Study text 2016
506 trang 35 0 0 -
Ebook Wiley IFRS essentials: Part 1 - Dieter Christian, Norbert Ludenbach
256 trang 32 0 0 -
Paper F7: Financial Reporting - Revision kit 2016
362 trang 32 0 0 -
Ebook The nature of accounting regulation - Ian Dennis
142 trang 26 0 0 -
Ebook Intermediate accounting (15th Ed): Part 1
725 trang 25 0 0 -
54 trang 24 0 0
-
18 trang 23 0 0