Nguyen Thi Phuong Hong; Phan Thi Tra My - In: Cogent business & management 11 (2024) 1, pp. 1-24
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 …