Xây dựng bộ tiêu chí đo lường chất lượng báo cáo tài chính của các doanh nghiệp niêm yết trên thị trường chứng khoán Việt Nam

Abstract

Financial statements (financial statements) are the product of the process of preparing, presenting and providing information of an accounting unit. In particular, the financial statements of listed enterprises (DNNY) receive attention from many different target groups, not only the business leadership but also the financial statements also receive special attention from investors and analysis experts. analysts, partners, and management agencies. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) also emphasize the importance of high-quality financial reporting. Information published on the financial statements of listed companies directly affects investors' decisions and confidence in the stock market. However, in recent times there have been major violations related to the provision of information on financial statements such as FLC Group (FLC Faros), Tan Hoang Minh Group, Van Thinh Phat, Truong Thanh group Joint Stock Company... has rung the warning bell about the quality of financial statements of listed companies as well as the quality of audited financial statements. Therefore, using the method of summarizing and analyzing documents, the authors synthesize concepts of information quality on financial statements, as well as methods of measuring information quality on financial statements of listed enterprises, on the basis of Based on that, the authors developed a set of criteria to evaluate the quality of information on the financial statements of listed companies on the Vietnamese stock market helps users of financial statements have an additional set of tools to evaluate the quality of information on financial statements of listed companies before making economic decisions and at the same time contributes to improving investor confidence in the stock market.