The Impact of Voluntary IFRS Application on Financial Reporting Quality: The Moderating Effect of State Ownership

• 발행기관: People & Global Business Association
• 저자명: Ngoc Giau Nguyen Ngoc Khanh Dung Nguyen Ngoc Tien Nguyen
• 간행물 정보: 『Global Business and Finance Review』Vol.29 No.11, 115~127쪽, 전체 13쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2024.12.31

국문 초록

Purpose: This study aims to explore how state ownership moderates the impact of voluntary IFRS application on financial reporting quality. Design/methodology/approach: This study analyzes data from 552 public companies listed on the Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange during 2019-2022, employing a fixed-effects model with clustered standard errors. Findings: The findings of this study indicate that voluntary IFRS application is positively associated with financial reporting quality. Moreover, this study identifies that state ownership moderates the negative association between voluntary IFRS application and financial reporting quality. Research limitations/implications: The results imply that the relationship between voluntary IFRS application and financial reporting quality is moderated by state ownership. Policymakers should take these findings into consid-eration when developing or revising policies concerning financial reporting standards and practices, particularly for state-owned companies. Originality/value: This study provides insights into how state ownership influences the impact of voluntary IFRS adoption on financial reporting quality in the Vietnamese market.

목차

Ⅰ. Introduction

Ⅱ. Theoretical Background

Ⅲ. Research Method

Ⅳ. Empirical Evidence

Ⅴ. Conclusion

Funding Statement

Conflicts of Interest

Author Contributions

References

키워드

Financial Reporting Quality State Ownership Voluntary IFRS Application Vietnam

참고문헌

• Contemporary Accounting Research
• The International Journal of Accounting
• The Accounting Review
• Journal of Accounting and Economics
• Journal of Accounting Research
• Journal of Accounting and Public Policy
• Journal of Accounting and Economics
• Journal of Accounting and Economics
• Journal of Accounting and Economics
• The International Journal of Accounting
• Research in International Business and Finance
• Australian Journal of Management
• Journal of Accounting and Economics
• Interdisciplinary Journal of Research in Business
• Journal of International Accounting Research
• Journal of Corporate Finance
• The Journal of Finance
• Journal of accounting research
• Review of Accounting Studies
• Advances in Accounting
• The Accounting Review
• Journal of Accounting and Economics
• Advances in Accounting
• VNUHCM Journal of Economics, Business and Law
• Problems and Perspectives in Management
• Research in International Business and Finance
• Journal of Advanced Research in Economics and Administrative Sciences
• Managerial Auditing Journal
• Journal of Accounting and Economics
• Accounting Analysis Journal
• Review of Accounting Studies
• Journal of Applied Accounting Research
• Betriebswirtschaftliche Forschung und Praxis
• Accounting Forum
• Journal of accounting research
• The Chinese Economy
• The Accounting Review
• Economic Modelling
• Journal of International Accounting, Auditing and Taxation
• Cogent Economics & Finance
• Journal of International Accounting Research
• Journal of Accounting and Economics
• Journal of Business Economics and Management
• Technological Forecasting and Social Change
• Journal of International Management
• Organization science
• Journal of Accounting, Auditing & Finance
• Eurasian Business Review
• Accounting
• Cogent Business & Management
• The Journal of Asian Finance, Economics and Business (JAFEB)
• Corporate Governance: The International Journal of Business in Society
• Journal of International Accounting Research
• Procedia Economics and Finance
• Asian Review of Accounting
• Corporate Ownership & Control
• International Journal of Accounting, Auditing and Performance Evaluation
• Pacific-Basin Finance Journal
• Critical Perspectives on Accounting
• Vikalpa
• Journal of Economic Perspectives
• The Quarterly Journal of Economics
• Accounting Research Journal
• The Journal of Asian Finance, Economics and Business (JAFEB)
• Journal of Eastern European and Central Asian Research
• International Food and Agribusiness Management Review
• Management Science Letters
• Journal of Business Finance & Accounting
• Advances in Accounting
• Prentice-Hall
• The Accounting Review
• International Journal of Organizational Analysis
• Journal of International Accounting Research