Le, T. B., and T. H. Nguyen. “Accounting Information Quality in Emerging Markets: Conservatism in Financial Reporting of Vietnamese Firms in the Context of International Economic Integration”. International Journal of Economics and Financial Issues, vol. 6, no. 6S, Oct. 2016, pp. 88-93, https://econjournals.com/index.php/ijefi/article/view/3122.