CHẤT LƯỢNG THÔNG TIN TRÊN BÁO CÁO TÀI CHÍNH TẠI CÁC DOANH NGHIỆP NGÀNH LOGISTICS TRÊN ĐỊA BÀN THÀNH PHỐ HỒ CHÍ MINH

Abstract

The research objective is to identify and measure the level of influence of factors affecting the quality of information on financial statements at Logistics enterprises in Ho Chi Minh City. To conduct the study, the author used a combination of qualitative and quantitative research methods with a multivariate regression model. The survey subjects were financial directors; chief accountants; general accountants of enterprises with a sample size of 115. The research results identified 06 factors affecting the quality of financial statements in enterprises, including: Staff qualifications, Enterprise obligations to the State budget, Earnings management, Internal control, Accounting standards.