Abstract
The research analyzes factors influencing the quality of financial reports in small and medium-sized enterprises (SMEs) in Ho Chi Minh City. Based on theoretical foundations related to financial reports and the quality of financial reports, research hypotheses are proposed according to previous studies. Subsequently, the study combines fundamental analysis methods in quantitative research, such as statistics, assessment of Cronbach’s alpha reliability, exploratory factor analysis (EFA), correlation analysis, and linear regression modeling using SPSS software. The data for analysis is drawn from a survey of 229 personnel working in accounting departments of SMEs in Ho Chi Minh City. The main results of the research: (1) Audit activity has the strongest impact on the quality of financial reports, followed by (2) Roles of managers, (3) Tax policies, (4) Infrastructure supporting accounting activities, and (5) Accounting staff competence.
Keywords: Enterprise, Influencing Factors, Quality, Financial Reports.
JEL classification: G, F56.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
