TAILIEUCHUNG - Summary of doctoral thesis: The determinants of financial statement quality of companies listed on stock market evidence in Vietnam

The research objectives are investigating and analyzing the determinants of financial statement quality by the measuring earning quality of companies listed on stock market - evidence in Vietnam. On the basis of the above information, some recommendations are proposed for people who use, create and manage the quality of financial statements of companies listed on the stock market of Vietnam. | MINISTRY OF EDUCATION AND TRANINING UNIVERSITY OF ECONOMICS HO CHI MINH CITY NGUYEN THI PHUONG HONG THE DETERMINANTS OF FINANCIAL STATEMENT QUALITY OF COMPANIES LISTED ON STOCK MARKET EVIDENCE IN VIETNAM Major Accounting Code SUMMARY OF DOCTORAL THESIS HO CHI MINH CITY 2016 1 Thesis research was done at University of Economics Ho Chi Minh City Professional advisor Associate Professor - PhD Mai Thi Hoang Minh PhD Huynh Loi Critic 1 . Critic 2 . Critic 3 . This thesis will be presented to the Thesis Committee at. At. the day. .. Thesis is available at the library of the University of Economics Ho Chi Minh City 2 INTRODUCTION 1. Research problem Financial information of companies listed on stock market are concerned and used by a wide range of interested users namely investors creditors customers etc. Therefore improving the financial statement quality plays a vital role in term of providing realistic and objective picture of certain company in decision making process. In recent years many listed companies have submitted their financial statements incompletely and untimely. In addition this submission also illustrates a lack of reliability and falls to meet the requirements of submitting audited financial statements to the State authorities. However some researchers around the world have identified that the high -quality financial statements would reduce the information asymmetry and the cost of capital Glosten and Milgrom 1985 Amihud and Mendelson 1986 Diamond and Verrecchia 1991 Bhattacharya et al 2003 và Barth et al 2013 . As a result the study of the actual quality of the financial statements and the determinants of financial statement quality of companies listed on stock market in Vietnam is becoming extremely necessary at present. As all the reasons mentioned above the author chooses the theme The determinants of financial statement quality of companies listed on stock market - evidence in Vietnam . It appears that this topical issue will .

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