The Impact of Financial Statement Disclosure on Conservatism in Financial Reporting: Evidence from Vietnam
The aim of this paper is to test the impact of financial statement disclosure on conservatism in Vietnamese financial statements. I use inter-earning announcement period returns and fiscal year returns to serve as economic news reflected in earnings during the financial statement disclosure period a...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
EconJournals
2016-08-01
|
Series: | International Journal of Economics and Financial Issues |
Subjects: | |
Online Access: | https://dergipark.org.tr/tr/pub/ijefi/issue/31991/352825?publisher=http-www-cag-edu-tr-ilhan-ozturk |