This thesis responds to previous studies’ call for research on the influence of concentration ownership on accounting conservatism adoption. With regard to a transition country as Vietnam, both state and foreign ownership are common types of concentrated ownership. Therefore, this thesis focuses on exploring the effects of state and foreign ownership on accounting conservatism adoption separately also concurrently. Theoretically, the thesis is expected to extend the literature on the role of corporate governance to financial reporting quality as well as practically to provide useful knowledge of financial information quality to financial statements users, regulators and accounting standard-setters in Vietnam.
| ISBN: | 978-80-7454-815-4 |
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| EAN: | 9788074548154 |
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| Počet stran |
43 stran |
| Datum vydání |
18. 12. 2018 |
| Pořadí vydání |
První |
| Jazyk |
anglický |
| Vazba |
e-kniha - pdf |
| Autor: |
Le Tuan Bach |
| Nakladatelství |
Univerzita Tomáše Bati ve Zlíně |
| Tématická skupina |
1 - Ekonomika |
| Neprodejná publikace. Publikaci je možné poptávat zde: Vydáno elektronicky - Volně dostupné na http://hdl.handle.net/10563/43775 |
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