Please use this identifier to cite or link to this item:
https://digital.lib.ueh.edu.vn/handle/UEH/56552
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Tran Thi Thanh Hai | - |
dc.contributor.other | Nguyen Ngoc Diem | - |
dc.contributor.other | Ho Quoc Binh | - |
dc.date.accessioned | 2017-12-20T09:26:41Z | - |
dc.date.available | 2017-12-20T09:26:41Z | - |
dc.date.issued | 2015 | - |
dc.identifier.isbn | 978-602-19725-8-8 | - |
dc.identifier.uri | URL: http://dx.doi.org/10.5296/ ijafr.v5i1.7473 | - |
dc.identifier.uri | http://digital.lib.ueh.edu.vn/handle/UEH/56552 | - |
dc.description.abstract | Based on Easton & Harris model (1991), this study aims to investigate the relationship between accounting information reported in financial statements and stock returns. We collected the sample of 108 listed firms on the Ho Chi Minh stock market - the most developmental economic zone in Vietnam during the period of 4 years, from 2010 to 2013. In order to examine the relationship, this paper principally used quantity approach and data estimation techniques of Pooled Regression Model, Fixed Effects Model (FEM) and Random Effects Model (REM). We then utilized the Hausman Test to choose an appropriate model between FEM and REM. The results indicate that there is an association between accounting information and stock returns in Vietnam, but this association is considerably weak. It implies that the accounting information is less useful to make investment decisions in the Vietnamese stock market. | en |
dc.format | Portable Document Format (PDF) | - |
dc.language.iso | eng | - |
dc.relation.ispartof | Proceedings of the 3rd IBEA International Conference on Business, Economics and Accounting | - |
dc.subject | Stock returns | en |
dc.subject | Accounting information | en |
dc.subject | Value relevance | en |
dc.title | The relationship between accounting information reported in financial statements and stock returns empirical evidence from Vietnam | en |
dc.type | Conference Paper | en |
dc.identifier.doi | DOI: 10.5296/ijafr.v5i1.7473 | - |
dc.format.firstpage | 229 | - |
dc.format.lastpage | 238 | - |
item.cerifentitytype | Publications | - |
item.fulltext | Only abstracts | - |
item.languageiso639-1 | en | - |
item.grantfulltext | none | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.openairetype | Conference Paper | - |
Appears in Collections: | Conference Papers |
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