Factors affect the quality of accounting information on financial statements of listed enterprises in Ho Chi Minh City

Abstract

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.

Keywords

• báo cáo tài chính
• chất lượng thông tin
• doanh nghiệp niêm yết
• thông tin kế toán