The Impact of Going Concern on Financial Reporting Quality: Evidence from Vietnam
Authors: Thu Phung Anh , Khuong Nguyen Vinh 
Published: September 2018

The investigation was conducted to contribute empirical evidence of the association between going concern and financial reporting quality of listed firms on the Vietnam stock market. Based on data from 279 companies listed on the HNX and HOSE exchanges in Vietnam for the period 2009-2015, the quantitative research. Results found that the relationship between the going concern and financial reporting quality of listed firms. Research results are significant for investors, regulators to the transparency of financial reporting information.

Keywords

Going concern, financial reporting quality, listed firms

References

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