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 …

Philippines and Vietnam. The research results reveal that the level of information disclosure in the interim financial statements … of listed companies in the Philippines is higher than that of listed companies in Vietnam. Based on the research findings … Vietnam. Research Gate Version available here …

analysis period. The result indicates low accounting credibility in Mongolia and those poor quality financial reports do not …

Discretionary disclosure refers to differences in the depth of disclosed items that managers can exercise in disclosing … regression model. The results indicate that discretionary disclosure levels in interim financial reports in Vietnam are …. Accordingly, the study provides some suggestions to improve discretionary disclosure in interim financial reports in Vietnam and …