NGHIÊN CỨU CÁC NHÂN TỐ ẢNH HƢỞNG ĐẾN CHẤT LƢỢNG THÔNG TIN BÁO CÁO TÀI CHÍNH CỦA CÁC DOANH NGHIỆP MAY TRÊN ĐỊA BÀN TỈNH THANH HÓA

Abstract

The study is conducted to evaluate the impact of factors on the quality of financial reporting information of garment enterprises in Thanh Hoa province. The study used a combination of criteria for measuring information quality of IASB and FASB such as appropriateness, reliability, comparability, timeliness, and comprehension to measure the quality of financial statements information in garment enterprises. Through a survey of 145 administrators at all levels, controllers and accountants, the research results confirm the legal environment, technology characteristics and accounting software, the capacity of accountants and accounting organization and internal control all positively affect the information quality of financial statements. In which, the factors of the organization of the accounting work, the factors of the legal environment have the strongest impact on the quality of financial information; followed by the accountant's capacity, technology characteristics and accounting software, and finally the internal control factor.

Keywords: Factors, the quality information, financial statements, garment enterprises.