EFFECT OF ACCRUAL QUALITY ON FIRM’S VALUE: A STUDY IN VIETNAM

Abstract

The article examines the influence of accrual quality on the value of listed
companies in Vietnam. The study used fixed effects, random effects and
generalized regression methods, with data collected in the period 2010 - 2020,
with 6847 observations. Research results have found that accrual quality has a
negative effect on firm value. In addition, the study also shows that firm size and
profitability have a positive influence on firm value, whereas financial leverage
has a negative effect on firm value. Empirical research results are a useful basis to
help businesses improve value, thereby helping businesses need to consider the
information provided, improve transparency and improve the quality of financial
statements.