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Effects of financial statements information on firms’ value: evidence from Vietnamese listed firms

Investment management & financial innovations, 2018, Vol.15 (4), p.210-218 [Peer Reviewed Journal]

2018. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.15(4).2018.17

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  • Title:
    Effects of financial statements information on firms’ value: evidence from Vietnamese listed firms
  • Author: Ngoc Hung, Dang ; Duc Cuong, Pham ; Thi Bich Ha, Vu
  • Subjects: Business Economy / Management ; Economic models ; Economy ; enterprise value ; Financial Markets ; Financial statements ; Present Times (2010 - today) ; Vietnam listed firms
  • Is Part Of: Investment management & financial innovations, 2018, Vol.15 (4), p.210-218
  • Description: The paper studies the effects of information reporting in financial statements on values of Vietnamese firms. The study uses panel data with 1,070 observations from 214 firms, which are listed in the stock market of Vietnam in the period from 2012 to 2016. Multiple regression results show that the growth, firm size, profitability, auditing quality and timelineness are positively related to firm values, whereas the capital structure, auditing explanation negatively affect that indicator. The paper also indicates the inconsistency in measuring firms’ value by different measures including EV, Tobin’s Q or share price. Moreover, the research results reflect that measuring firms’ value by EV is more appropriate. The results of empirical research are instructive for enterprises to improve the usefulness of information in financial statements, thereby enhancing enterprises’ values.
  • Publisher: Sumy: ТОВ “Консалтингово-видавнича компанія “Ділові перспективи”
  • Language: English
  • Identifier: ISSN: 1810-4967
    EISSN: 1812-9358
    DOI: 10.21511/imfi.15(4).2018.17
  • Source: CEEOL: Open Access
    ProQuest Central
    DOAJ Directory of Open Access Journals
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