文章基本信息

标题：Does foreign ownership impact accounting conservatism adoption in Vietnam
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作者：Tuan Bach Le ; Drahomira Pavelkova ; Thi Thanh Nhan Do 等
期刊名称：Business and Economic Horizons
印刷版ISSN：1804-1205
电子版ISSN：1804-5006
出版年度：2017
卷号：13
期号：3
页码：287-294
DOI：10.15208/beh.2017.21
出版社：Prague Development Center
摘要：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.
关键词：Accounting; accounting information; financial reporting