Open AccessImpact of internal factors on the financial statements information quality of enterprises in Vietnam
Author(s) -
Quoc Thuan Pham
Publication year - 2018
Publication title -
khoa học và công nghệ: kinh tế - luật - quản lý
Language(s) - English
Resource type - Journals
ISSN - 2588-1051
DOI - 10.32508/stdjelm.v2i1.503
Subject(s) - quality (philosophy) , financial statement , relevance (law) , business , accounting , earnings management , construct (python library) , accounting management , information quality , control (management) , financial management , earnings , accounting information system , finance , information system , audit , computer science , economics , management , political science , epistemology , law , programming language , philosophy
This research aims to construct scales to measure the quality of financial statement information directly based on sets of characteristics of financial statements quality, published by FASB & IASB 2010. Additionally, based on qualitative research, the study identifies five internal factors affecting the relevance of financial statements information quality, including: earnings management behaviors, top management support, education and training, internal control system efficiency and accountants’ competencies. Based on quantitative research, the study constructed regression model showing the influence of 4 factors, namely earnings managements, top management support, education and training, and accountants competencies om the relevance of financial statements information quality.