ĐÁNH GIÁ CHẤT LƯỢNG THÔNG TIN KẾ TOÁN TRÊN KHÍA CẠNH SỰ PHÙ HỢP CỦA THÔNG TIN VỚI NGƯỜI RA QUYẾT ĐỊNH ASSESS THE QUALITY OF ACCOUNTING INFORMATION IN TERMS OF THE VALUE RELEVANCE OF INFORMATION TO DECISION MAKERS

Abstract

The value relevance of accounting information is one of the fundamental characteristics of the quality of accounting information. This feature has many meanings for users, especially for investors in the stock market. When information is relevant, investors can use it to make their own decisions in both long term and short term with optimal portfolio. Research on value relevance is carried out on the basis of the theoretical orientation of usefulness information and asymmetric information. An overview of the past researches on factors affecting relevance shows mixed results, this draws many different research directions about value relevance of accounting information. Từ khóa: Tính thích hợp, báo cáo tài chính, Thông tin hữu ích, Các bên liên quan, thông tin bất cân xứng Keywords: Value relevance, IFRS, Usefulness of information, stakeholders, asymmetric information JEL Classification: M40, M49, M41