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| Title: | 財務報表品質之決定因素：以越南上市公司為例
Determinants of Financial Reporting Quality of Publicly Listed Companies in Vietnam |
| Authors: | 黎黃淑賢
Hien, Le Hoang Thuc |
| Contributors: | 陳宇紳
Chen, Vincent
黎黃淑賢
Le Hoang Thuc Hien |
| Keywords: | 財務報表品質
越南
審計公司
董事會性別
產業
Financial reporting quality
Vietnam
auditing firms
board gender
industry |
| Date: | 2020 |
| Issue Date: | 2020-08-03 17:47:39 (UTC+8) |
| Abstract: | In the past few years, Vietnam has experienced a lot of events in the context of global integration, which have made impact on the accounting profession and regulations. Thus, improving the financial reporting quality to accommodate these changes is important. There were a number of studies in the relationship between the different factors and financial reporting quality, yet their relationship remained conflicting in Vietnam. Against this background, I investigate the determinants of financial reporting quality of listed companies in Vietnamese stock market with a sample of 347 companies listed on stock exchanges in Hochiminh City (HOSE) from 2015 to 2018. I find that the firm size, board gender and listing age are significantly associated with the quality of financial information. |
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| Description: | 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
107933049 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107933049 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000720 |
| Appears in Collections: | [國際經營管理英語碩士學程IMBA] 學位論文
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