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09. Tạp chí

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Duyệt 09. Tạp chí theo Chủ đề "Accounting information transparency"

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    Literature review: research for the effect of corporate governance to accounting information transparency
    (Học Viện Tài chính, 2023) Le Ngoc Doan Trang MA
    The goal of this article is to summarize research on the impact of corporate governance issues on accounting information transparency. Based on the literature review, the article identifies trends regarding the influence of factors such as board size, independent board composition, CEO role duality, internal audit committee, and director ownership on accounting information transparency. Employing a synthesis method that involves studying accounting information transparency from a corporate management perspective, this article analyzes and presents these findings in a chronological research stream. Its primary aim is to provide an overview of the published research. The content of this article contributes to enriching the literature related to accounting information transparency research.