The Impacts of Corporate Governance on Information Quality on Financial Statements

• Autorzy: Thu Huyen Pham , Hong Nga Nguyen Thi , Thi Nhung Dao , Xuan Hong Nguyen Thi , Thi Nga Nguyen

Identyfikatory

DOI

10.15439/2021KM83

• Języki publikacji: EN

Abstrakty

EN

The core aim of this paper is studying corporate governance and information quality on financial statements, then summarize the results of last papers about the factors on the impacts of corporate governance on information quality on financial statements. Based on the content of these previous papers about this topic, this paper has identified the impact trend of each factor such as the characteristics of the board of directors (BOD), the audit committee (AC) on the quality of information on the financial statements. In addition, this paper also proposes further research involved in each factor. The content of this research expands the literature of the relevant research, and it is a useful reference for regulators and researchers.

Słowa kluczowe

EN

corporate governance; information quality; financial statements

PL

ład korporacyjny; jakość informacji; sprawozdania finansowe

• Wydawca: Polskie Towarzystwo Informatyczne
• Czasopismo: Annals of Computer Science and Information Systems
• Rocznik: 2021
• Tom: Vol. 28
• Strony: 289--294
• Opis fizyczny: Bibliogr. 24 poz., il., tab.

Twórcy

autor

Thu Huyen Pham

• Hanoi University of Industry Hanoi capital, Vietnam

autor

Hong Nga Nguyen Thi

• Hanoi University of Industry Hanoi capital, Vietnam

autor

Thi Nhung Dao

• Hanoi University of Industry Hanoi capital, Vietnam

autor

Xuan Hong Nguyen Thi

• Hanoi University of Industry Hanoi capital, Vietnam

autor

Thi Nga Nguyen

• Hanoi University of Industry Hanoi capital, Vietnam

Bibliografia

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Uwagi

1. Preface

2. Session: International Conference on Research in Management and Technovation