ManuScript Details
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Paper Id:
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IJARW1800
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Title:
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THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 4 Issue 9 |
| Pages: |
11
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| Published On: |
3/9/2023 1:18:52 AM (MM/dd/yyyy) |
Main Author Details
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Name:
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Huynh Thi Ngoc Anh |
| Institute: |
Ho Chi Minh University of Banking, Vietnam |
Co - Author Details
| Author Name |
Author Institute |
| Ta Thi Thu Uyen |
Ho Chi Minh University of Banking, Vietnam |
| Duong Nguyen Thanh Tam |
Ho Chi Minh University of Banking, Vietnam |
| Nguyen Quynh Hoa |
Ho Chi Minh University of Banking, Vietnam |
| Nguyen Thi Duc |
Ho Chi Minh University of Banking, Vietnam |
| Nguyen Thi Hang Nga |
Ho Chi Minh University of Banking, Vietnam |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
Audit reports, emphasis of matter, Ho Chi Minh stock exchange, qualified opinion. |
| Abstract: |
This study investigates the effect of the audit reports containing qualified or unqualified with an emphasis on matter paragraphs related to going concern uncertainty or financial distress on stock market prices in the Ho Chi Minh Stock market. A market-based study was conducted on the qualified and unqualified opinions with an emphasis on the matter paragraph of the shareholding companies listed on the Ho Chi Minh Stock market during 2018 – 2021. The study's conclusions showed that two types of opinions negatively affect stock prices in short periods, but this effect is not significant. The scope of the research sample just experimented with companies listed on the Ho Chi Minh Stock Exchange for four years. The author has used the event window method to limit the possibility of simultaneous effects of different factors on stock prices. However, the study could not rule out other events that may have occurred during the event window. This method provides a short-term effect on stock price without considering any impact of other factors over the same period, resulting in abnormal returns that the current events of interest may not cause. The findings of this paper show the relevance of audit reports, distinguishing the different impacts based on the types of audit opinions issued in a specific jurisdiction (qualified and unqualified with an emphasis of matter paragraph). |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Huynh Thi Ngoc Anh, Ta Thi Thu Uyen, Duong Nguyen Thanh Tam, Nguyen Quynh Hoa, Nguyen Thi Duc, Nguyen Thi Hang Nga, "THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE", International Journal Of All Research Writings,
vol. 4, no. 9, pp. 6-16, 2023.
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MLA
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Huynh Thi Ngoc Anh, Ta Thi Thu Uyen, Duong Nguyen Thanh Tam, Nguyen Quynh Hoa, Nguyen Thi Duc, Nguyen Thi Hang Nga "THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE." International Journal Of All Research Writings,
vol 4, no. 9, 2023, pp. 6-16.
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APA
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Huynh Thi Ngoc Anh, Ta Thi Thu Uyen, Duong Nguyen Thanh Tam, Nguyen Quynh Hoa, Nguyen Thi Duc, Nguyen Thi Hang Nga (2023). THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE. International Journal Of All Research Writings,
4(9), 6-16.
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THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE
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THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE
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