外资所有权是否影响越南会计稳健性的采用

Business and Economic Horizons Pub Date : 2017-01-01 DOI:10.15208/BEH.2017.21

Tuan Bach Le, D. Pavelková, Thi Thanh Binh Do, Minh Vu Ngo

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引用次数: 7

摘要

本研究探讨外资所有权对越南会计稳健性采用的影响。尽管在韩国发现外资所有权与会计稳健性呈正相关关系(An, 2015)，但仍未达成普遍共识。在这方面，本研究的目的是阐明外资所有权与会计稳健性之间的关系。利用越南证券交易所上市公司的数据，该研究发现，与An的研究结果相反，外资所有权与会计稳健性呈负相关。这一结果支持外资所有权的暂态假设，表明低持股水平的外国投资者对管理者的监督动机不显著，因此不影响财务报告质量。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Does foreign ownership impact accounting conservatism adoption in Vietnam

This study investigates the effects of foreign ownership on accounting conservatism adoption in Vietnam. Although foreign ownership is found to have a positive relationship with accounting conservatism in Korea (An, 2015), there is still no general agreement on it. In this regard, the purpose of this study is to shed more light on the association between foreign ownership and accounting conservatism. Using data from Vietnamese firms listed on stock exchanges, the study finds that in contrast to the findings of An, foreign ownership is negatively associated with accounting conservatism. This result supports the transient hypothesis of foreign ownership, indicating that foreign investors with the low level of ownership do not have significant incentives to oversee managers, thus not influencing financial reporting quality.

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Business and Economic Horizons ECONOMICS-

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期刊介绍： The Business and Economic Horizons (BEH) is an international peer-reviewed journal that publishes high quality theoretical, empirical, and review papers covering the broad spectrum of research in areas of economics, business, management, and finance. The journal aim is to bridge the gap between the theory and the observed data in these constantly developing domains. BEH Editorial Board welcomes the high-quality original research articles and review papers that verify the well-grounded and the emerging theories by employing the econometric, statistical methods or other relevant empirical methods in theoretical and applied economic analysis. BEH does not discriminate articles utilizing the non-mainstream approaches such as experimental research, institutional analysis, other variations of heterodox and developmental economic studies. Therefore, the submissions in any field of micro- and macroeconomics, business ethics, economic policy or finance are appropriate for this journal. We hope, the provided contributions will help to understand the contemporary challenges faced by the private and public sector and will establish an international forum of empirical research.