We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …

The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return … leverage, global diversification and uncertainty environment. In this study, accounting conservatism is equal to non …-operating accruals. The authors used balanced data collected from 379 listed companies in Vietnam stock market in a 5-year period from …