Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

AbstractThe research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global diversification and uncertainty environme...

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Bibliographic Details
Main Authors: Nguyen Thi Phuong Hong, Phan Thi Tra My
Format: Article
Language:English
Published: Taylor & Francis Group 2024-12-01
Series:Cogent Business & Management
Subjects:
Accounting conservatism
financial characteristics
Vietnam
financial statement
accruals
stock exchange
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2289199

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