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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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Article Details

Issue: Vol 19 No 1 (2016)
Page No.: 61-70
Published: Mar 31, 2016
Section: Economics, Law and Management - Research article
DOI: https://doi.org/10.32508/stdj.v19i1.528

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Creative Commons License

Copyright: The Authors. This is an open access article distributed under the terms of the Creative Commons Attribution License CC-BY 4.0., which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

 How to Cite
Pham, T., & La, D. (2016). Impact of external factors on quality financial reporting: The case of Vietnam. Science and Technology Development Journal, 19(1), 61-70. https://doi.org/https://doi.org/10.32508/stdj.v19i1.528

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