政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/131052
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113311/144292 (79%)
造访人次 : 50924849      在线人数 : 929
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/131052


    题名: 財務報表品質之決定因素：以越南上市公司為例
    Determinants of Financial Reporting Quality of Publicly Listed Companies in Vietnam
    作者: 黎黃淑賢
    Hien, Le Hoang Thuc
    贡献者: 陳宇紳
    Chen, Vincent
    黎黃淑賢
    Le Hoang Thuc Hien
    关键词: 財務報表品質
    越南
    審計公司
    董事會性別
    產業
    Financial reporting quality
    Vietnam
    auditing firms
    board gender
    industry
    日期: 2020
    上传时间: 2020-08-03 17:47:39 (UTC+8)
    摘要: In the past few years, Vietnam has experienced a lot of events in the context of global integration, which have made impact on the accounting profession and regulations. Thus, improving the financial reporting quality to accommodate these changes is important. There were a number of studies in the relationship between the different factors and financial reporting quality, yet their relationship remained conflicting in Vietnam. Against this background, I investigate the determinants of financial reporting quality of listed companies in Vietnamese stock market with a sample of 347 companies listed on stock exchanges in Hochiminh City (HOSE) from 2015 to 2018. I find that the firm size, board gender and listing age are significantly associated with the quality of financial information.
    參考文獻: Adams, R.B., Almeida, H. and Ferreira, D. (2005). Powerful CEOs and Their Impact on Corporate Performance. Review of Financial Studies, 18(4), pp.1403–1432.
    Adams, R.B. and Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance☆. Journal of Financial Economics, 94(2), pp.291–309.
    Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. The International Journal of Accounting, 40(4), pp.399–422.
    Archambault, J.J. and Archambault, M.E. (2003). A multinational test of determinants of corporate disclosure. The International Journal of Accounting, 38(2), pp.173–194.
    Arun, T.G., Almahrog, Y.E. and Ali Aribi, Z. (2015). Female directors and earnings management: Evidence from UK companies. International Review of Financial Analysis, 39(1057­5219), pp.137–146.
    Badolato, P.G., Donelson, D.C. and Ege, M. (2014). Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics, 58(2–3), pp.208–230.
    Barako, D.G., Hancock, P. and Izan, H.Y. (2006). Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies. Corporate Governance: An International Review, 14(2), pp.107–125.
    Chen, C.J.P. and Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy, 19(4–5), pp.285–310.
    Cheng, E.C.M. and Courtenay, S.M. (2006). Board composition, regulatory regime and voluntary disclosure. The International Journal of Accounting, 41(3), pp.262–289.
    Coles, J., Daniel, N. and Naveen, L. (2006). Managerial incentives and risk-taking☆. Journal of Financial Economics, [online] 79(2), pp.431–468. Available at: https://astro.temple.edu/~lnaveen/documents/jfe_feb2006_published.pdf.
    Dechow, P.M., Sloan, R.G. and Sweeney, A.P. (1995). Detecting Earnings Management. The Accounting Review, [online] 70(2), pp.193–225. Available at: https://www.jstor.org/stable/248303?seq=1#metadata_info_tab_contents [Accessed 3 May 2020].
    García-Meca, E. and Sánchez-Ballesta, J.P. (2009). Corporate Governance and Earnings Management: A Meta-Analysis. Corporate Governance: An International Review, 17(5), pp.594–610.
    Gavious, I., Segev, E. and Yosef, R. (2012). Female directors and earnings management in high-technology firms. Pacific accounting review, [online] 24(1). Available at: https://www.econbiz.de/Record/female-directors-and-earnings-management-in-high-technology-firms-gavious-ilanit/10009562353 [Accessed 3 May 2020].
    Ghosh, S. (2006). Do board characteristics affect corporate performance? Firm-level evidence for India. Applied Economics Letters, 13(7), pp.435–443.
    Gietzmann, M. and Ireland, J. (2005). Cost of Capital, Strategic Disclosures and Accounting Choice. Journal of Business Finance & Accounting, 32(3–4), pp.599–634.
    González, J.S. and Meca, E.G. (2014). Does Corporate Governance Influence Earnings Management in Latin American Markets? Journal of Business Ethics, 121(3), pp.419–440.
    Gul, F.A., Fung, S.Y.K. and Jaggi, B. (2009). Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics, [online] 47(3), pp.265–287. Available at: https://www.sciencedirect.com/science/article/pii/S0165410109000135 [Accessed 3 May 2020].
    Ha, X.T. and Nguyen, T.N. (2015). Xác định các nhân tố ảnh hưởng đến mức độ công bố thông tin tự nguyện trên báo cáo thường niên của các doanh nghiệp trên sàn chứng khoán Việt Nam.
    Hackston, D. and Milne, M.J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), pp.77–108.
    Haniffa, R.M. and Cooke, T.E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus, 38(3), pp.317–349.
    Healy, P.M. and Wahlen, J.M. (1999). A Review of the Earnings Management Literature and its Implications for Standard Setting. [online] papers.ssrn.com. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=156445 [Accessed 7 May 2020].
    Hossain, M. (2008). The Extent of Disclosure in Annual Reports of Banking Companies: The Case of India. European Journal of Scientific Research, [online] 23(4), pp.660–681. Available at: https://core.ac.uk/download/pdf/143889735.pdf [Accessed 24 May 2020].
    Huang, H.W., Ena, R.G. and Lee, C.C. (2012). CEO Age and Financial Reporting Quality. Accounting Horizons, 26(4), pp.725–740.
    Huynh, T.D., Doan, V.D. and Gong, G.M. eds., (2012). Vietnamese Accounting System Reform - Review and Prospect. [online] semanticsholar.org. Available at: https://www.semanticscholar.org/paper/Vietnamese-Accounting-System-Reform-Review-and-Dung-Dinh/7268a3b03e2c9fee3e3f4a3b8d7a58ddcacc0853 [Accessed 3 May 2020].
    Ika, M. and Regina, J.A. (2011). Timeliness of Financial Reporting: An Empirical Study in Indonesia Stock Exchange. The Indonesian Journal of Accounting Research, [online] 14(3). Available at: http://ijar-iaikapd.or.id/index.php/ijar/article/view/243 [Accessed 24 May 2020].
    Jensen, M.C. and Meckling, W.H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), pp.305–360.
    Kent, P., Routledge, J. and Stewart, J. (2010). Innate and discretionary accruals quality and corporate governance. Accounting & Finance, 50(1), pp.171–195.
    Krishnan, G.V. and Parsons, L.M. (2008). Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. Journal of Business Ethics, 78(1–2), pp.65–76.
    Lang, M.H. and Lundholm, R.J. (2000). Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?. Contemporary Accounting Research, 17(4), pp.623–662.
    Leung, Q.W.Y., Morris, R.D. and Gray, S.J. (2005). Corporate transparency in China: Factors influencing financial disclosure levels. School of Accounting, University of New South Wales. Working paper.
    Leung, S. and Horwitz, B. (2004). Director Ownership and Voluntary Segment Disclosure: Hong Kong Evidence. Journal of International Financial Management and Accounting, 15(3), pp.235–260.
    Ng, E.J. and Koh, H.C. (1994). An Agency Theory and Probit Analytic Approach to Corporate Non-mandatory Disclosure Compliance. Asia-Pacific Journal of Accounting, 1(1), pp.29–44.
    Nguyen, T.T. (2016). Ảnh hưởng của kiểm soát nội bộ đến chất lượng thông tin tài chính của các công ty niêm yết phi tài chính trên TTCK Việt Nam. Financial reporting manipulation of Vietnamese listed companies. Vietnam National University, University of Economics & Business. Conference paper.
    Owusu-Ansah, S. (1998). The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting, 33(5), pp.605–631.
    Patten, D.M. (1991). Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, [online] 10(4), pp.297–308. Available at: https://www.sciencedirect.com/science/article/pii/0278425491900033 [Accessed 10 Aug. 2019].
    Raffournier, B. (1995). The determinants of voluntary financial disclosure by Swiss listed companies. European Accounting Review, 4(2), pp.261–280.
    Rafiee, S.Z. and Heidarpoor, F. (2014). The effective factors of financial information quality in listed companies on Tehran Stock Exchange. International Journal of Accounting and Financial Reporting, 1(1), p.201.
    Roberts, R.W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), pp.595–612.
    Singhvi, S.S. and Desai, H.B. (1971). An Empirical Analysis of the Quality of Corporate Financial Disclosure. The Accounting Review, [online] 46(1), pp.129–138. Available at: https://www.jstor.org/stable/243894?seq=1#metadata_info_tab_contents [Accessed 5 Apr. 2020].
    Srinidhi, B., Gul, F.A. and Tsui, J. (2011). Female Directors and Earnings Quality. Contemporary Accounting Research, 28(5), pp.1610–1644.
    Tran, T.T. (2018). The Development Path of Vietnamese Accounting System. International Journal of Economics and Finance, [online] 10(5), pp.154–164. Available at: https://ideas.repec.org/a/ibn/ijefaa/v10y2018i5p154-164.html [Accessed 7 May 2020].
    Van Beest, F., Braam, G. and Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. [online] Available at: https://www.ru.nl/publish/pages/516298/nice_09108.pdf [Accessed 5 Apr. 2020].
    Verrecchia, R.E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5, pp.179–194.
    Vu, K.B.A.H. (2012). Determinants of voluntary disclosure for Vietnamese listed firms. [online] Available at: https://espace.curtin.edu.au/handle/20.500.11937/2181.
    Wallace, R.S.O. and Naser, K. (1995). Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public Policy, 14(4), pp.311–368.
    Wang, L. and Yung, K. (2011). Do State Enterprises Manage Earnings More than Privately Owned Firms? The Case of China. Journal of Business Finance & Accounting, 38(7–8), pp.794–812.
    Watts, R.L. and Zimmerman, J.L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, [online] 65(1), pp.131–156. Available at: https://www.jstor.org/stable/247880?seq=1#metadata_info_tab_contents.
    Wooldridge, J.M. (2018). INTRODUCTORY ECONOMETRICS : a modern approach. S.L.: Cengage Learning.
    Xiao, H. and Yuan, J. (2007). Ownership structure, board composition and corporate voluntary disclosure. Managerial Auditing Journal, 22(6), pp.604–619.
    Xiao, J.Z., Yang, H. and Chow, C.W. (2004). The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies. Journal of Accounting and Public Policy, [online] 23(3), pp.191–225. Available at: https://www.sciencedirect.com/science/article/pii/S0278425404000213 [Accessed 5 Apr. 2020].
    Zahra, S.A., Neubaum, D.O. and Huse, M. (2000). Entrepreneurship in Medium-Size Companies: Exploring the Effects of Ownership and Governance Systems. Journal of Management, 26(5), pp.947–976.
    描述: 碩士
    國立政治大學
    國際經營管理英語碩士學位學程(IMBA)
    107933049
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0107933049
    数据类型: thesis
    DOI: 10.6814/NCCU202000720
    显示于类别:[國際經營管理英語碩士學程IMBA] 學位論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    304901.pdf972KbAdobe PDF20检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈