Scribd Logo
Upload

Welcome to Scribd!

  • 49 views

    Research Proposal - ThuLT PhD8 CFVG Hanoi Nov 18

    Uploaded by

    Thu Le
    1. Thu Le from Hanoi, Vietnam is proposing a doctoral research project from 2018-2022 on the topic of how the good news timeliness portion of conditional conservatism affects earnings persistence and predictability. 2. The research will examine how early recognition of good news in accounting impacts a firm's earnings persistence and predictability, as opposed to the known negative effects of early bad news recognition. 3. Data will be collected from multiple countries with different accounting standards to study how the effects may differ depending on the country context.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd

    Research Proposal - ThuLT PhD8 CFVG Hanoi Nov 18

    Uploaded by

    Thu Le
    49 views5 pages
    1. Thu Le from Hanoi, Vietnam is proposing a doctoral research project from 2018-2022 on the topic of how the good news timeliness portion of conditional conservatism affects earnings persistence and predictability. 2. The research will examine how early recognition of good news in accounting impacts a firm's earnings persistence and predictability, as opposed to the known negative effects of early bad news recognition. 3. Data will be collected from multiple countries with different accounting standards to study how the effects may differ depending on the country context.

    Original Title

    Research proposal - ThuLT PhD8 CFVG Hanoi Nov 18.pptx

    Copyright

    © © All Rights Reserved

    Available Formats

    PPTX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    1. Thu Le from Hanoi, Vietnam is proposing a doctoral research project from 2018-2022 on the topic of how the good news timeliness portion of conditional conservatism affects earnings persistence and predictability. 2. The research will examine how early recognition of good news in accounting impacts a firm's earnings persistence and predictability, as opposed to the known negative effects of early bad news recognition. 3. Data will be collected from multiple countries with different accounting standards to study how the effects may differ depending on the country context.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    49 views5 pages

    Research Proposal - ThuLT PhD8 CFVG Hanoi Nov 18

    Uploaded by

    Thu Le
    1. Thu Le from Hanoi, Vietnam is proposing a doctoral research project from 2018-2022 on the topic of how the good news timeliness portion of conditional conservatism affects earnings persistence and predictability. 2. The research will examine how early recognition of good news in accounting impacts a firm's earnings persistence and predictability, as opposed to the known negative effects of early bad news recognition. 3. Data will be collected from multiple countries with different accounting standards to study how the effects may differ depending on the country context.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 5

    Doctoral research proposal

    1. Name: Thu Le Location: Hanoi


    2. Year of doctoral program: 2018 - 2022
    3. Individual academic:
    1. Master of Accounting and finance Professional background
    2. Professional certificate
    4. Research area: Financial accounting and auditing
    5. Provisional research title:
    HOW THE GOOD NEWS TIMELINESS PORTION OF CONDITIONAL
    CONSERVATISM AFFECTS EARNINGS PERSISTENCE AND
    PREDICTABILITY?

    1
    Doctoral research proposal

    6. Problematics addressed:
    Application of conservatism/prudence in accounting in early
    regcognizing bad news has negative effects on firm’s persistence
    and predictability, but the effects of good news recognition on
    firms’ earnings in terms of persistence and predictability is not
    examined much.
    Research questions:
    1. How the good news timeliness portion of conditional
    conservatism affects earning persistence?
    2. How the good news timeliness portion of conditional
    conservatism affects earning predictability?
    3. How the affects would be changed in the context of different
    countries?

    2
    Doctoral research proposal

    7. International dimension of the research:


    Intented to collect data for several countries with different
    accounting system. Proposed: rule based and principle based
    accounting standards.
    8. Literature major references or influences:
    1. Basu, S., 1997, “The conservatism principle and the asymmetric
    timeliness of earnings”, Journal of Accounting and Economics,
    24(1), 3-37.
    2. Chen, L. H., Folsom, D., Paek, W., & Sami, H., 2014,
    “Accounting conservatism, earnings persistence, and pricing
    multiples on earnings”, Accounting Horizons, 28(2), 233-260.

    3
    Doctoral research proposal

    9. Methodology: Quantitative and qualitative research.


    10. Ground of application: statistic figures of firm through
    secondary data and primary date collected by in-depth interview
    11. Type of result: model to identify the impact of good news for
    earnings persistence and predictability of earnings of firm through
    the application of conditional conservatism
    12. Expected academic contribution:
    1. Adds to complete understanding of good news timeliness portion
    of conditional conservatism and as well as their relationships to
    earnings persistence and predictability if existed.
    2. Explain the way good news timeliness portion of conditional
    conservatism would affects earnings persistence and predictability.

    4
    Doctoral research proposal

    13. Expected managerial implications: assist management in


    decision making in terms of accounting treatment by indicating
    impacts of conditional conservatism applications of good news to
    earnings of the firm for both short-term and long-term
    14. Major limitations already found: there might be not clearly
    differences of accounting standards in the near future, thus my
    research approach might need to be adjusted.

    THANK YOU!

    You might also like