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 … are five variables impacting on the accounting conservatism with statistical significance of 5%. The independent variable …