公司治理、公司特征与财务报表质量:来自越南上市公司的证据

Q4 Business, Management and Accounting

International Journal of Management and Business Research Pub Date : 2023-03-30 DOI:10.37391/ijbmr.110105

Nguyen Ngoc Phong Lan

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引用次数: 0

摘要

识别和评估影响河内证券交易所(HNX)上市公司财务报表质量的公司治理相关因素非常重要。研究结果表明，董事会独立性、董事会所有权、审计事务所质量和公司规模等因素对HNX上公司的财务报告质量有影响。此外，我们发现公司的规模和杠杆率可以作为未来提高财务报表质量的基础。本研究为越南企业提高财务报告质量提供了重要启示。

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Corporate Governance, Firm Characteristics and Financial Statements Quality: Evidence from Vietnamese listed firms

It is important to identify and assess factors related to corporate governance which affect the financial statements quality of listed companies on the Ha Noi Stock Exchange (HNX). The results of this study show that these factors including the independence of Board of Directors (BOD), BOD ownership, and auditing firm quality and size of company have impacts the financial reporting quality of firms on the HNX. In addition, we find that the size and leverage of the company can serve as a basis for improving the quality of financial statements in the future. Our study provides some important implications for firms to enhance financial reporting quality in Vietnam.

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来源期刊

International Journal of Management and Business Research Business, Management and Accounting-Business and International Management

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： International Journal of Management and Business Research (IJMBR) is a scholarly, referred, peer reviewed publication of Graduate School of Management and Economics, Science and Research Branch, IAU in Iran.