TAILIEUCHUNG - Dissertation summary: The impact of corporate governance on the quality of financial reporting information of listed companies in Vietnam

Research objectives: The first research objective is to determine the factors of measurement quality of(financial reporting information) FRI of listed companies in Vietnam. The second research objective is aimed at determining the impact of CG characteristics on the quality of FRI. The last research objective is to assess the reality of quality of FRI and the impact of CG on the quality of FRI of listed companies in Vietnam. | 1 INTRODUCTION 1. Research motivations Financial reporting information FRI is one of the information channels that listed companies be required to publish on the stock market. In the stock market the listed company supply information the investor is primarily subject to receive and use this information in making their decisions. The quality of FRI depends on the quality of the set of procedures preparing presentation and disclosure of the listed company these procedures are influenced by internal and external factors of the enterprise. FRI quality is influenced by many factors in which corporate governance CG is concerned over recent decades. CG includes internal and external mechanisms. Internal mechanisms are setting up structures to control behavior preparing presentation and disclosure. The effectiveness of the mechanism will help high quality financial reporting. Academic research has found an association between weaknesses in governance and poor financial reporting quality Cohen 2004 . According to the author s knowledge in Vietnam there are few studies measuring the quality of FRI as well as an assessment of the impact of CG on the quality of comprehensive FRI. Therefore the study chooses subject The impact of corporate governance on the quality of financial reporting information of listed companies in Vietnam . 2. Research objectives - The first research objective is to determine the factors of measurement quality of FRI of listed companies in Vietnam. 2 - The second research objective is aimed at determining the impact of CG characteristics on the quality of FRI. - The last research objective is to assess the reality of quality of FRI and the impact of CG on the quality of FRI of listed companies in Vietnam. 3. Research questions To achieve these objectives there are three study questions which are set out as follows The first question What level of quality of FRI of listed companies in Vietnam is assessed The second question How is the CG impact on the .

• Thạc sĩ - Tiến sĩ - Cao học
• Corporate governance
• The quality of financial reporting information
• Companies in Vietnam
• Financial reporting information
• The stock market
• Corporate ethics
• Lecture Corporate governance and ethics
• Corporate governance rating
• External governance
• Integrated aspect
• Corporate governance manual
• General governance structure of a company
• Introduction to shareholder rights
• Material corporate transactions
• Corporate sustainability reporting
• Corporate social responsibility
• Global reporting initiative
• International Conference on Emerging Challenges
• Corporate governance quality
• Corporate governance index
• State owned enterprises
• Chief audit executive
• Chief risk officer
• Corporate development officer
• Corporate governance disclosure index
• Commercial banks
• Commercial banking sector
• Corporate governance practices
• Market system
• Free enterprise system
• Capital markets
• Business ethics
• Code of ethics
• Conference board
• Business judgment rule
• CEO duality
• Duty of care
• Audit committee
• Compensation committee
• Enterprise risk management
• Đạo đức kinh doanh
• Quản trị doanh nghiệp
• Regulatory bodies
• Internal audit
• External auditors roles
• External auditors
• Stakeholders’ roles
• Association of investment
• Chief information officer
• Finance committee
• Information infrastructure