¬¬¬¬¬¬的因素会影响财政透明度信息上的报告在行政单位的薄寮Factors所在affecting the透明化金融译本史》(英语)《消费者of administrative divisions打印BacLieu

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.0420237

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引用次数: 0

摘要

在本研究中，笔者采用定性与定量相结合的方法构建并检验了研究模型，以确定北lieu行政区划财务报告透明度的影响因素。根据调查结果，可以提出建议，以提高这些司财务报告的透明度。结果表明，直接影响行政区划财务报告透明度的因素有6个，即政治支持、财政立法制度、管理制度特征、财政制度特征、组织文化、国际经济一体化。关键词:透明度，财务报告，行政区划。JEL分类:M40, M48, M49。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

¬¬¬¬¬¬Các nhân tố ảnh hưởng đến tính minh bạch thông tin trên báo cáo tài chính của các đơn vị hành chính tại Bạc Liêu Factors affecting the transparency of financial reports of administrative divisions in BacLieu

For this research, the author utilized both qualitative and quantitative methods to construct and inspect the research model to identify factors affecting the transparency of financial reports of administrative divisions in Bac Lieu. Based on the findings, recommendations can be given to improve the transparency of financial reports of those divisions. Results suggested that there were 6 factors directly affecting the transparency of financial reports of those administrative divisions, including Political support, Financial legislation systems, Characteristics of management system, Characteristics of financial systems, Organizational culture, and International economic integration. Keywords: transparency, financial reports, administrative divisions. JEL Classification: M40, M48, M49.

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.