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Impact of external factors on quality financial reporting: The case of Vietnam

Thuan Quoc Pham 1, *
Dao Xuan La 1
  1. University of Economics and Law, VNU HCM
Correspondence to: Thuan Quoc Pham, University of Economics and Law, VNU HCM. Email: pvphuc@vnuhcm.edu.vn.
Volume & Issue: Vol. 19 No. 1 (2016) | Page No.: 61-70 | DOI: 10.32508/stdj.v19i1.528
Published: 2016-03-31

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Copyright The Author(s) 2023. This article is published with open access by Vietnam National University, Ho Chi Minh city, Vietnam. This article is distributed under the terms of the Creative Commons Attribution License (CC-BY 4.0) which permits any use, distribution, and reproduction in any medium, provided the original author(s) and the source are credited. 

Abstract

The objective of this study is to identify the major factors that impact on the quality of financial reporting and to suggest model of the factors affecting on the quality of financial reporting for Vietnamese enterprises . There are two factors group affecting on the quality of financial reporting: internal factors and external factors, this study is limited to the scope of the external factors. By using case studies, analytical results indicate that Tax Pressure factor has the greatest impact on the quality of financial reporting, the remaning factors include: Listed Securities, Accounting Software and Independent Audit. Two factors, Politics and Regulatory Environment have limited impact on the quality financial reporting.

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