Nghiên cứu mức độ thực hiện nguyên tắc thận trọng trong kế toán của các doanh nghiệp niêm yết trên thị trường chứng khoán Việt Nam

12. Beasley, M. (1996), 'An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud', The Accounting Review, 71(4), 443-465.

13. Beatty, A., Ke, B., & Petroni, K. R. (2002), 'Earnings Management to Avoid Declines Across Publicly and Privately Held Banks', The Accounting Review , 547-570.

14. Beaver, W., & Ryan, S. (2000), 'Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Return on Equity', Journal of Accounting Research, 38(1), 127-148.

15. Beekes, W., Pope, P., & Young, S. (2004), 'The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK', Corporate Governance An International Review, 47-59.

16. Behrghani, H., & Pajoohi, M. (2013), 'Examining the effect of firm size on conservatism and relationships; evidences from Tehran stock exchange', Journal of Novel Applied Sciences, 2, 776-778.

17. Bhagat, S., & Back, B. (2001), 'The Non- Correlation Between Board Independence and Long Term Firm Performance', The Journal of corporation law, 231-274.

18. Bhattacharyya, S., & Saxena, A. (2009), 'Does the Firm Size Matter? An Empirical Enquiry into the Performance of Indian Manufacturing Firms', SSRN Electronic Journal, 1-14.

19. Bhatti, B., & Sarwet, A. (2012), Financial performance of state owned enterprises in emerging economies, Pakistan: Chartered Institute of management accountants.

20. Bliss, J. (1924), Management through Accounts, New York: The Ronald Press Co.

Có thể bạn quan tâm!

Xem toàn bộ 176 trang tài liệu này.

21. Bliss, J. (1924), Management through Accounts, New York: The Ronald Press Co.

22. Boussaid, N., Hamza, T., & Sougne, D. (2015), 'Corporate Board Attributes And Conditional Accounting Conservatism: Evidence From French Firms', Journal of Applied Business Research, 871-890.

23. Bricker, R., & Chandar, N. (1998), 'On Applying Agency Theory in Historical Accounting Research', Business History Conference (ss. 486-499), Cambridge: Cambridge University Press.

24. Bùi Văn Dương, Ngô Hoàng Điệp (2017), 'Đặc điểm hội đồng quản trị và hành vi quản trị lợi nhuận của các công ty niêm yết trên thị trường chứng khoán Việt Nam', Tạp chí Khoa học Đại học Mở TP. Hồ Chí Minh, 71-84.

25. Bushman, R., & Piotroski, D. (2006), 'Financial Reporting Incentives for Conservatism Accounting: The Influence of Legal and Political Institutions', Journal of Accounting and Economics, 107-148.

26. Chen, L., Folsom, D., Peak, W., & Sami, H. (2014), 'Accounting conservatism, earnings persistence and pricing multiples on earnings', Accounting Horizons, 28(2), 233-260.

27. Dahlquist, M., & Robertsson, G. (2001), 'Direct Foreign Ownership, Institutional Investors, and Firm Characteristics', Journal of Financial Economics, 413-440.

28. Dechow, P., & Schrand, C. (2010), 'Understanding earnings quality: a review of the proxies: their determinants and their consequences', Journal of Accounting and Economics, 344-401.

29. Fama, E. F., & Jensen, M. C. (1983), 'Separation of Ownership and Control',

Journal of Law and Economics, 2-31.

30. Fama, E., & French, K. (1995), 'Size and Book-to-Market Factors in Earnings and Returns', Journal of Finance, 50(1), 131 - 155.

31. Farber, D. B. (2005), 'Restoring Trust after Fraud: Does Corporate Governance Matter?', The Accounting Review, 539-561.

32. Fathi, J. (2013), 'Corporate Governance System and Quality of Financial Information', Mediterranean Journal of Social Sciences, 4(2), 129-142.

33. Feltham, G., & Ohlson, J. (1995), 'Valuation and clean surplus accounting for operating and financial activities', Contemp Acc Res, 11(2), 689-731.

34. Foroghi, D., Amiri, H., & Fallah, Z. (2013), 'Corporate Governance and Conservatism', International Journal of Academic Research in Accounting, Finance and Management Sciences, 1-11.

35. Geimechi, G., & Khodabakhshi, N. (2015), 'Factors Affecting the Level of Accounting Conservatism in the Financial Statements of the Listed Companies in Tehran Stock Exchange', International Journal of Accounting Research, 2(4), 41-46.

36. Geimechi, G., & Khodabakhshi, N. (2015), 'Factors affecting the level of accounting conservatism in the financial statements of the listed companies in Tehran stock exchange', International Journal of Accounting Research, 41-46.

37. Gharibi, M., & Nemati, K. (2015), 'Accounting Conservatism, Financial Crises and Stock Price Crash risk', Research Journal of Fisheries and Hidrobyology, 23-54.

38. Givoly, D., & Hayn, C. (2000), 'The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?', Journal of Accounting and Economics, 29(3), 287-320.

39. Grambovas, C., Giner, B., & Christodoulou, D. (2006), 'Earnings conservatism: panel data evidence from European Union and the United States', Abacus, 345-378.

40. Guo, F., & Ma, S. (2015), 'Ownership characteristics and earnings management in China', The Chinese Economy: Translation and Studies, 372-395.

41. Haw, I.-M., Lee, J., & Lee, W.-J. (2013), 'Debt Financing and Accounting Conservatism in Private Firms', Contemporary Accounting Research, 31(4), 1220-1259.

42. Hille, J. (2011), Accounting conservatism, The association between bondholder- shareholder conflicts over dividend policy and accounting conservatism, Rotterdam: Erasmus School of Economics. Hämtat från http://hdl.handle.net/2105/8959

43. Ho, S. Y., & Phillips, M. J. (2009), 'Accounting for Calibration Uncertainty in Phylogenetic Estimation of Evolutionary Divergence Times', Systematic Biology, 367-380.

44. Huijgen, C. A., & Lubberink, M. (2005), 'Earnings Conservatism, Litigation and Contracting: The Case of Cross-Listed Firms', Journal of Business Finance & Accounting, 1275-1309.

45. Huse, M., & Solberg, A. (2006), 'Gender related boardroom dynamics: How women make and can make contributions on corporate boards', Women in Management Review, 113-130.

46. Huỳnh Thế Du, Nguyễn Minh Kiều, & Nguyễn Trọng Hoài (den 1 4 2005), fulbright education, Hämtat från fsppm.fullbright.edu: https://fsppm. fulbright.edu.vn/documents/C3AA747A0BB6BE7B6689B3E822177E81.pdf

47. Ismail, T. H., & Elbolok, R. (2011), 'Do Conditional and Unconditional Conservatism Impact Earnings Quality and Stock Prices in Egypt?', Research Journal of Finance and Accounting, 2(12), 7-22.

48. Jensen, M. (1993), 'The modern industrial revolution: Exit and failure of internal control systems', Journal of Finance, 48(3), 831-880.

49. Jensen, M. C., & Fama, E. F. (1983), 'Separation of Ownership and Control',

Journal of Law and Economics, 26(2), 301-325.

50. Jensen, M. C., & Meckling, W. H. (1976), 'Theory of the firm: Managerial behavior, agency costs and ownership structure', Journal of Financial Economics, 3(4), 305-360.

51. Jensen, M., & Meckling, W. (1993), 'Theory of the firm: managerial behaviour, agency cost and ownership structure', Journal of Financial Economics, 831-880.

52. Khalilov, A., & Osma, B. G. (2020), 'Accounting conservatism and the profitability of corporate insiders', Journal of Business Finance & Accounting, 333-364.

53. Khan, M., & Watts, R. (2009), 'Estimation and Empirical Properties of a Firm- Year Measure of Accounting Conservatism', Journal of Accounting and Economics, 48, 132-150.

54. Kieschnick, R., & Moussawi, R. (2018), 'Firm age, corporate governance, and capital structure choices', Journal of Corporate Finance, 48(C), 597-614.

55. Kim, J.-B., & Zhang, L. (2014), 'Accounting Conservatism and Stock Price Crash Risk: Firm-level Evidence', Contemporary Accounting Research, 412-441.

56. Klein, A., & Marquardt, C. A. (2006), 'Fundamentals of Accounting Losses', The Accounting Review, 5-37.

57. Kouser, R., Hassan, M., Bano, T., & Azeem, M. (2012), 'Inter-Relationship between Profitability, Growth and Size: A Case of Non-Financial Companies

from Pakistan', Pakistan Journal of Commerce and Social Science, 6(2), 405- 419.

58. Krishnan, G. V. (2007), 'Did Earnings Conservatism Increase for Former Andersen Clients?', Journal of Accounting, Auditing and Finance, 200-234.

59. Krishnan, G., & Parsons, L. (2008), 'Getting to the Bottom Line: An Exploration of Gender and Earnings Quality', Journal of Business Ethics, 65-76.

60. Krismiaji, K., & Sururi, S. (2021), 'Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence', Journal of Accounting and Investment, 37-50.

61. LaFond, R., & Roychowdhury, S. (2008), 'Managerial ownership and accounting conservatism', Journal of Accounting Research, 101-135.

62. LaFond, R., & Watts, R. (2008), 'The Information Role of Conservative Financial Statements', The Accounting Review, 447-478.

63. Lara, J. M., Osma, B. G., & Penalva, F. (2009), 'The Economic Determinants of Conditional Conservatism', Journal of Business Finance & Accounting, 336-372.

64. Lê Tuấn Bách (2018), Influence of Concentration Ownership Structure on Accounting Conservatism Adoption: Case of Vietnam, Luận án tiến sĩ Tomas Bata University, Cộng hòa Sec.

65. Leune, G. (2014), The impact of the financial crisis on accounting conservatism in the Netherlands, Rotterdam: Erasmus University Rotterdam. Hämtat från http://hdl.handle.net/2105/17199

66. Lim, R. (2010), 'Are corporate governance attributes associated with accounting conservatism?', Wiley Online Library, Accounting and Finance, 51(4), 1007- 1030.

67. Lind, J., & Mehlum, H. (2010), 'With or Without U? The Appropriate Test for a U‐Shaped Relationship', Oxford Bulletin of Economics and Statistics, 72(1), 109- 118.

68. Lipton, L., & Lorsch, J. (1992). A Modest Proposal for Improved Corporate Governance. The Business Lawyer, 59-77.

69. Lobo, G. J., & Zhou, J. (2006), 'Did Conservation Financial Reporting Increase after the Sarbanes-Oxley Act', Accounting Horizons, 20(1), 57-74.

70. Mace, M. (1971), Directors: Myth and Reality, Boston: Harvard Business Review.

71. Madah, M., & Abdul, W. (2016), 'Institutional factors and conditional conservatismin Malaysia: does international financial reporting standards convergence matter', Journal ofContemporary Accounting & Economics, 191- 209.

72. Moez, D. (2018), 'Agency Costs, Corporate Governance and the Nature of Controlling Shareholders: Evidence from French Listed Firms', International Journal of Accounting and Financial Reporting, 8, 256-277. doi:https://doi.org/10.5296/ijafr.v8i3.13621

73. Mohammed, N. F., Ahmed, K., & Ji, X.-D. (2017), 'Accounting conservatism, corporate governance and political connections', Asian Review of Accounting, 288- 318.

74. Mule, R., Mukras, M., & Nzioka, O. (2015), 'Corporate size, profitability and market value: An econometric panel analysis of listed firms in Kenya', European Scientific Journal, 376-396.

75. Nguyễn Công Phương, Lâm Xuân Đào (2016), 'Các nhân tố ảnh hưởng đến sai phạm trong BCTC của các công ty niêm yết trên thị trường chứng khoán Việt Nam', Tạp chí Kinh tế & Phát triển, 62-71.

76. Nguyễn Hà Linh (2017), Nghiên cứu các nhân tố tác động đến hành vi điều chỉnh lợi nhuận tại các công ty phi tài chính niêm yết trên thị trường chứng khoán Việt Nam, Luận án tiến sĩ Trường Đại học Kinh tế Quốc dân, Hà Nội.

77. Nguyễn Thị Bích Thủy (2019), Tác động của đặc điểm quản trị công ty đến việc thực hiện nguyên tắc thận trọng trong kế toán tại các công ty niêm yết trên thị trường chứng khoán Việt Nam, Luận án tiến sĩ Trường Đại học Kinh tế Quốc dân, Hà Nội.

78. Nguyễn Thị Khánh Phương (2015), Nghiên cứu mối quan hệ giữa thông tin kế toán và giá cổ phiếu của các công ty niêm yết trên thị trường chứng khoán Việt Nam, Luận án Tiến sĩ Trường Đại học Kinh tế Quốc dân, Hà Nội.

79. Nguyen, A. H., Doan, D. T., & Nguyen, L. H. (2020), 'Corporate Governance and Agency Cost: Empirical Evidence from Vietnam', Journal of Risk and Financial Management, 1-15.

80. Pae, J. (2007), 'Unexpected Accruals and Conditional Accounting Conservatism',

Journal of Business Finance & Accounting, 681-704.

81. Penman, S., & Zhang, X.-J. (2002), 'Accounting Conservatism, the Quality of Earnings, and Stock Returns', The Accounting Review, 237-264.

82. Qiang, X. (2007), 'The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level', The Accounting Review, 82(3), 759-796.

83. Reyad, S. M. (2012), 'Accounting Conservatism and Auditing Quality: an Applied Study On Egyptian Corporations', European Journal of Business and Management, 352-361.

84. Ross, S. A. (1973), 'The Economic Theory of Agency: The Principal's Problem',

The American Economic Review, 63(2), 134-139.

85. Roychowdhury, S., & Watts, R. (2007), 'Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting', Journal of Accounting and Economics, 2-31.

86. Ruddock, C. M., Taylor, S. J., & Taylor, S. L. (2006), 'Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired?', Contemporary Accounting Research, 23(3), 1-40.

87. Ryan, S. G. (2006), 'Identifying Conditional Conservatism', European Accounting Review, 1-26.

88. Salami, S. (2017), 'Debt Contracting and Conditional Accounting Conservatism',

International Journal of Accounting Research, 5(1), 1-3.

89. Sapienza, P. (2004), 'The effects of government ownership on bank lending',

Journal of Financial Economics, 72(2), 357-384.

90. Sari, R., Pratadina, A., Anugerah, R., & Kamaliah, K. (2020), 'Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable', Business Process Management Journal, 27(4), 1296-1314.

91. Sivakumar, K., & Waymire, G. (2003), 'Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads', Journal of Accounting Research, 41(2), 397-432.

92. Spence, M. (1973), 'Job Market Signaling', The Quarterly Journal of Economics,

87(3), 355-374.

93. Sterling, R. (1970), 'On theory construction and verification', The Accounting Review, 45(3), 444-457.

94. Stewart, J. D., & O'Leary, C. (2007), 'Governance Factors Affecting Internal Auditors' Ethical Decision Making: An Exploratory Study', Managerial Auditing Journal, 1-13.

95. Stiglitz, J. E. (1975), 'The Theory of "Screening," Education, and the Distribution of Income', The American Economic Review, 65(3), 283-300.

96. Ugwunta, D., & Ugwuanyi, U. (2018), 'Accounting Conservatism and Performance of Nigerian Consumer Goods Firms’: An Examination of the Role of Accruals', International Journal of Financial Research, 1-9.

97. Umar, S., & Musa, T. (2013), 'Stock Price and Firm Earning Per Share in Nigeria', Jorind, 187-192.

98. Vijayakumaran, R. (2019), 'Agency Costs, Ownership, and Internal Governance Mechanisms: Evidence from Chinese Listed Companies', Asian Economics and Financial Review, 9(1), 133-154.

99. Watts, R. L., & Zimmerman, J. L. (1986), Positive Accounting Theory, New York: Prentice-Hall Inc.

100. Watts, R., Zuo, L., & Balakrishnan, K. (2016), 'Accounting conservatism and firm value: evidence from the global financial crisis', Journal of Business Finance and Accounting, 1-45.

101. Xie, S. (2015). Corporate Social Responsibility and Firm Performance: OLS and Granger Causality Analysis. SSRN Electronic Journal, 1-24.

102. Yunos, R., Ahmad, S., & Sulaiman, N. (2014), 'The Influence of Internal Governance Mechanisms on Accounting Conservatism', Procedia - Social and Behavioral Sciences, 501-507.