Does Foreign Ownership Impact Accounting Conservatism Adoption in Vietnam

• Autorzy: Tuan Bach Le , Drahomira Pavelkova , Thi Thanh Nhan Do , Vu Minh Ngo
• Języki publikacji: EN

Abstrakty

EN

This study investigates the effects of foreign ownership on accounting conservatism adoption in Vietnam. Although foreign ownership is found to have a positive relationship with accounting conservatism in Korea (An, 2015), there is still no general agreement on it. In this regard, the purpose of this study is to shed more light on the association between foreign ownership and accounting conservatism. Using data from Vietnamese firms listed on stock exchanges, the study finds that in contrast to the findings of An, foreign ownership is negatively associated with accounting conservatism. This result supports the transient hypothesis of foreign ownership, indicating that foreign investors with the low level of ownership do not have significant incentives to oversee managers, thus not influencing financial reporting quality.(original abstract)

Słowa kluczowe

EN

Accounting; Accounting information system; Financial reporting

PL

Rachunkowość; System informacyjny rachunkowości; Sprawozdawczość finansowa

• Czasopismo: Business and Economic Horizons
• Rocznik: 2017
• Numer: vol. 13, iss. 3
• Strony: 287--294

Twórcy

autor

Tuan Bach Le

• Tomas Bata University in Zlín, Czech Republic

autor

Drahomira Pavelkova

• Tomas Bata University in Zlín, Czech Republic

autor

Thi Thanh Nhan Do

• Tomas Bata University in Zlín, Czech Republic

autor

Vu Minh Ngo

• Tomas Bata University in Zlín, Czech Republic

Bibliografia

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Identyfikatory

DOI

10.15208/beh.2017.21