Factors affecting the application of conservatism principle in accounting of listed companies on the stock market: An empirical investigation in Vietnam
In this study, we test the effect of financial leverage, remuneration management, operating company, risk of litigation on the application of conservatism principle in accounting of listed companies on the stock market. Using a sample of 699 firm-year in 3 years 2014-2016, our results indicate that...
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| Định dạng: | Journal Article |
| Ngôn ngữ: | English |
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General Jonas Zemaitis Military Academy of Lithuania
2020
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| Truy cập trực tuyến: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089554253&doi=10.9770%2fJSSI.2020.9.M%288%29&partnerID=40&md5=cb02c81f3e8ee70a414e70e81cd173e9 http://digital.lib.ueh.edu.vn/handle/UEH/60809 https://doi.org/10.9770/JSSI.2020.9.M(8) |
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oai:localhost:UEH-608092021-08-20T03:26:08Z Factors affecting the application of conservatism principle in accounting of listed companies on the stock market: An empirical investigation in Vietnam Hong, N.T.P. Oanh, N.T.K. Hung, N.X. Conservatism Financial leverage Financial statement Remuneration management In this study, we test the effect of financial leverage, remuneration management, operating company, risk of litigation on the application of conservatism principle in accounting of listed companies on the stock market. Using a sample of 699 firm-year in 3 years 2014-2016, our results indicate that three in four factors in the model are significantly related to the application of conservatism principle, they are Remuneration management, Operating company, Risk of litigation. In detail, Remuneration management is negatively related to the application of conservatism principle, Operating company, Risk of litigation are positively related to the application of conservatism principle. Based on the research results, we also propose some quite useful recommendations relating to the application of conservatism principle for state institutions, business owners, users of the information on the financial statements, financial analysts and researchers. 2020-12-09T06:23:55Z 2020-12-09T06:23:55Z 2020 Journal Article 2029-7017 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089554253&doi=10.9770%2fJSSI.2020.9.M%288%29&partnerID=40&md5=cb02c81f3e8ee70a414e70e81cd173e9 http://digital.lib.ueh.edu.vn/handle/UEH/60809 https://doi.org/10.9770/JSSI.2020.9.M(8) en Journal of Security and Sustainability Issues Vol. 7, Issue 1 none Portable Document Format (PDF) 93 107 General Jonas Zemaitis Military Academy of Lithuania |
| institution |
Đại học Kinh tế Thành phố Hồ Chí Minh |
| collection |
DSpaceUEH |
| language |
English |
| topic |
Conservatism Financial leverage Financial statement Remuneration management |
| spellingShingle |
Conservatism Financial leverage Financial statement Remuneration management Hong, N.T.P. Factors affecting the application of conservatism principle in accounting of listed companies on the stock market: An empirical investigation in Vietnam |
| description |
In this study, we test the effect of financial leverage, remuneration management, operating company, risk of litigation on the application of conservatism principle in accounting of listed companies on the stock market. Using a sample of 699 firm-year in 3 years 2014-2016, our results indicate that three in four factors in the model are significantly related to the application of conservatism principle, they are Remuneration management, Operating company, Risk of litigation. In detail, Remuneration management is negatively related to the application of conservatism principle, Operating company, Risk of litigation are positively related to the application of conservatism principle. Based on the research results, we also propose some quite useful recommendations relating to the application of conservatism principle for state institutions, business owners, users of the information on the financial statements, financial analysts and researchers. |
| author2 |
Oanh, N.T.K. |
| author_facet |
Oanh, N.T.K. Hong, N.T.P. |
| format |
Journal Article |
| author |
Hong, N.T.P. |
| author_sort |
Hong, N.T.P. |
| title |
Factors affecting the application of conservatism principle in accounting of listed companies on the stock market: An empirical investigation in Vietnam |
| title_short |
Factors affecting the application of conservatism principle in accounting of listed companies on the stock market: An empirical investigation in Vietnam |
| title_full |
Factors affecting the application of conservatism principle in accounting of listed companies on the stock market: An empirical investigation in Vietnam |
| title_fullStr |
Factors affecting the application of conservatism principle in accounting of listed companies on the stock market: An empirical investigation in Vietnam |
| title_full_unstemmed |
Factors affecting the application of conservatism principle in accounting of listed companies on the stock market: An empirical investigation in Vietnam |
| title_sort |
factors affecting the application of conservatism principle in accounting of listed companies on the stock market: an empirical investigation in vietnam |
| publisher |
General Jonas Zemaitis Military Academy of Lithuania |
| publishDate |
2020 |
| url |
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089554253&doi=10.9770%2fJSSI.2020.9.M%288%29&partnerID=40&md5=cb02c81f3e8ee70a414e70e81cd173e9 http://digital.lib.ueh.edu.vn/handle/UEH/60809 https://doi.org/10.9770/JSSI.2020.9.M(8) |
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