FACTORS AFFECTING THE QUALITY OF INFORMATION ON FINANCIAL STATEMENTS IN SMALL AND MEDIUM-SIZED ENTERPRISES IN HCMC.

Abstract

The objective of this article is to identify factors that affect the quality of information on financial statements in medium and small enterprises in Ho Chi Minh City. Through a quantitative research method by surveying 158 small and medium enterprises in Ho Chi Minh City, research results show that there are 5 factors affecting the quality of information on financial statements in order gradually decreasing: accounting staff capacity, administrator, tax, financial statement goals and finally accounting bookkeeping regime. Based on these results, the study has made a number of recommendations to help improve the quality of information presented in financial statements.