Ấn phẩm:
Research overview on the impact of factors on the quality of information on financial statements of small and medium enterprises in VietnNam
Nhan đề song song
Người hướng dẫn
Tác giả chính
Chuc Anh Tu Prof.PhD
Nguyen Thi Thanh Thuy MSc
Nguyen Thi Thanh Thuy MSc
Tác giả khác
Năm xuất bản
2025
Nhà xuất bản
Học viện Tài chính
Tóm tắt
This study investigates factors influencing financial reporting quality in Vietnamese SMEs, crucial for economic growth and stakeholder confidence. The research addresses gaps in understanding complexity, environmental influences, and unique organizational characteristics impacting reporting accuracy, reliability, and transparency. To have a comprehensive overview, the article applies a systematic literature review method with some articles selected from the Scopus database based on specific criteria of the PRISMA process. In addition, some relevant studies in Vietnam are also used to provide specific perspectives for Vietnam. This study contributes a nuanced understanding of drivers affecting financial reporting quality in Vietnamese SMEs. The findings offer practical implications for policymakers to enhance standards and promote economic growth. Addressing complexities within a Vietnamese framework helps to strengthen SMEs while establishing a strong accounting environment.
Mục lục
Địa chỉ truy cập
Số trang
5
Ngôn ngữ
en
Trích dẫn
ISBN
ISSN
Định danh khác
Tài liệu chủ
Tài liệu tham khảo
Chủ đề
Financial statements , Quality of information , Small and medium enterprises , Vietnam
Kiểu tài liệu
Bài trích
Topic
Topic con
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