Influence of accounting conservatism on firm performance: Evidence from listed companies on Hanoi Stock Exchange

Abstract

This study aims to assess the influence of accounting conservatism on firm performance of listed
companies on the Hanoi Stock Exchange (HNX) by testing multivariate regression model through software
SPSS. The study was completed based on survey results of 325 non-financial companies listed on HNX
from 2019 to 2021. Ahmed & Duellman (2007) indicator is used as a benchmark for measuring accounting
conservatism. The firm performance indicators used in this study are Return on assets (ROA), Return on
equity (ROE) and Return on sales (ROS). The results of the research show that accounting conservatism has
a significant positive influence on firm performance, so listed companies on the stock exchange HNX should
fully implement this important principle.