臺灣博碩士論文加值系統

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.

1. CHAPTER 1: INTRODUCTION 1
1.1. Rationale for the research 1
1.2. Research objectives 4
1.3. Subject and scope of research 4
1.4. Research methodology 4
2. CHAPTER 2: LITERATURE REVIEW 5
2.1. Financial reporting quality 5
2.2. Overview of accounting and reporting practice in Vietnam 7
2.3. Prior research of determinants of financial reporting quality and hypothesis development 11
2.3.1. Firm size 11
2.3.2. Board size 12
2.3.3. Listing age 13
2.3.4. Auditing firm 14
2.3.5. Board gender 15
2.3.6. Industry 16
3. CHAPTER 3: RESEARCH DESIGN 18
3.1. Model specifications and econometric methods 18
3.2. Financial reporting quality model and variable descriptions 20
3.3. Sample selection 21
4. CHAPTER 4: FINDINGS AND DISCUSSIONS 23
4.1. Descriptive statistical analysis 23
4.2. Diagnostics tests 26
4.2.1. Multicollinearity 26
4.2.2. Normality 27
4.2.3. Homoscedasticity 28
4.3. Multivariate analyses 29
4.4. Robustness checks 33
5. CHAPTER 5: CONCLUSIONS 35
6. REFERENCE LIST 37

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