Factors affect the quality of accounting information on financial statements of listed enterprises in Ho Chi Minh City
The objective of this paper is to identify the internal factors affecting the quality of accounting information on financial statements of Ho Chi Minh City listed enterprises. In this paper, a mixed study involved qualitative and quantitative researches. At first, qualitative research was used with...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Vietnamese |
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TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH
2020-05-01
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| Series: | Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/246 |
| _version_ | 1818912357733105664 |
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| author | Lê Hoàng Vân Trang Võ Văn Hiền Nguyễn Hoàng Thơ |
| author_facet | Lê Hoàng Vân Trang Võ Văn Hiền Nguyễn Hoàng Thơ |
| author_sort | Lê Hoàng Vân Trang |
| collection | DOAJ |
| description | The objective of this paper is to identify the internal factors affecting the quality of accounting information on financial statements of Ho Chi Minh City listed enterprises. In this paper, a mixed study involved qualitative and quantitative researches. At first, qualitative research was used with case studies through discussion, interview and saturation point. The results showed that there were seven influential factors in building a theoretical model in which “tax” is a new specific factor to conduct research in Ho Chi Minh City. Then, quantitative research was used to retest the model. The research results indicated that there were four factors affecting the quality of accounting information on financial statements of listed enterprises and being sorted by the level of diminishing influence: (1) accounting networks, (2) managers, (3) accounting documents and (4) tax. Based on the study outcomes, we give some recommendations to the Ho Chi Minh City listed enterprises for improving the quality of accounting information and new directions in future research. |
| first_indexed | 2024-12-19T23:13:19Z |
| format | Article |
| id | doaj.art-f23dbd3ddce14e34a03a15aebe60ada7 |
| institution | Directory Open Access Journal |
| issn | 2734-9306 2734-9578 |
| language | Vietnamese |
| last_indexed | 2024-12-19T23:13:19Z |
| publishDate | 2020-05-01 |
| publisher | TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH |
| record_format | Article |
| series | Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh |
| spelling | doaj.art-f23dbd3ddce14e34a03a15aebe60ada72022-12-21T20:02:10ZvieTẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINHTạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh2734-93062734-95782020-05-0115215917510.46223/HCMCOUJS.econ.vi.15.2.246.2020191Factors affect the quality of accounting information on financial statements of listed enterprises in Ho Chi Minh CityLê Hoàng Vân Trang0Võ Văn Hiền1Nguyễn Hoàng Thơ2Trường Đại học Tiền GiangTrường Đại học Tiền GiangTrường Đại học Tiền GiangThe objective of this paper is to identify the internal factors affecting the quality of accounting information on financial statements of Ho Chi Minh City listed enterprises. In this paper, a mixed study involved qualitative and quantitative researches. At first, qualitative research was used with case studies through discussion, interview and saturation point. The results showed that there were seven influential factors in building a theoretical model in which “tax” is a new specific factor to conduct research in Ho Chi Minh City. Then, quantitative research was used to retest the model. The research results indicated that there were four factors affecting the quality of accounting information on financial statements of listed enterprises and being sorted by the level of diminishing influence: (1) accounting networks, (2) managers, (3) accounting documents and (4) tax. Based on the study outcomes, we give some recommendations to the Ho Chi Minh City listed enterprises for improving the quality of accounting information and new directions in future research.https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/246báo cáo tài chínhchất lượng thông tindoanh nghiệp niêm yếtthông tin kế toán |
| spellingShingle | Lê Hoàng Vân Trang Võ Văn Hiền Nguyễn Hoàng Thơ Factors affect the quality of accounting information on financial statements of listed enterprises in Ho Chi Minh City Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh báo cáo tài chính chất lượng thông tin doanh nghiệp niêm yết thông tin kế toán |
| title | Factors affect the quality of accounting information on financial statements of listed enterprises in Ho Chi Minh City |
| title_full | Factors affect the quality of accounting information on financial statements of listed enterprises in Ho Chi Minh City |
| title_fullStr | Factors affect the quality of accounting information on financial statements of listed enterprises in Ho Chi Minh City |
| title_full_unstemmed | Factors affect the quality of accounting information on financial statements of listed enterprises in Ho Chi Minh City |
| title_short | Factors affect the quality of accounting information on financial statements of listed enterprises in Ho Chi Minh City |
| title_sort | factors affect the quality of accounting information on financial statements of listed enterprises in ho chi minh city |
| topic | báo cáo tài chính chất lượng thông tin doanh nghiệp niêm yết thông tin kế toán |
| url | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/246 |
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