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...
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| Format: | Article |
| Language: | English |
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EconJournals
2016-08-01
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| 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 |