Does foreign ownership impact accounting conservatism adoption in Vietnam
نویسندگان
چکیده
منابع مشابه
Mandatory IFRS Adoption and Accounting Conservatism
Using a large sample of listed firms from 17 European countries that mandatorily adopted IFRS over the period 2005-2008, we examine the effect of mandatory IFRS adoption on accounting conservatism defined using Basu’s (1997) differential timeliness (DT) measure. An important distinction of our study is that we avoid the common criticisms of the DT measure by comparing the difference in the DT m...
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ژورنال
عنوان ژورنال: Business and Economic Horizons
سال: 2017
ISSN: 1804-5006
DOI: 10.15208/beh.2017.21