Ấn phẩm:
Research overview on the impact of factors on the quality of information on financial statements of small and medium enterprises in VietnNam
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.
Mô tả
Tác giả
Chuc Anh Tu Prof.PhD
Nguyen Thi Thanh Thuy MSc
Nguyen Thi Thanh Thuy MSc
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2025
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Financial statements , Quality of information , Small and medium enterprises , Vietnam
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
