ẢNH HƯỞNG CỦA CHÍNH SÁCH KẾ TOÁN ĐẾN CHẤT LƯỢNG THÔNG TIN TRÊN BÁO CÁO TÀI CHÍNH CỦA CÁC CÔNG TY NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM

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Tác giả: Đức Lộng Huỳnh, Uyên Phương Lê

Ngôn ngữ: Vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Khoa học Kinh tế, 2019

Mô tả vật lý:

Bộ sưu tập: Metadata

ID: 422201

Thêm vào giỏ

Thực trạng hiện nay, chất lượng thông tin (CLTT) trên báo cáo tài chính (BCTC) của các công ty niêm yết (CTNY) trên thị trường chứng khoán (TTCK) Việt Nam đang đáng báo động. Tính từ 01/01/2018 đến 16/04/2018, có 540/709 CTNY công bố BCTC được kiểm toán có lợi nhuận sau thuế chênh lệch so với số liệu của đơn vị tự báo cáo (Vietstock, 2018). CLTT trên BCTC bị chi phối bởi chính sách kế toán (CSKT) mà doanh nghiệp (DN) lựa chọn và áp dụng, vậy CSKT ảnh hưởng đến CLTT trên BCTC của các CTNY trên TTCK Việt Nam như thế nào? đang là vấn đề quan tâm lớn hiện nay. Bài nghiên cứu được thực hiện nhằm mục tiêu xác định những nhân tố thuộc CSKT tác động đến CLTT trên BCTC của các công ty niêm yết trên thị trường chứng khoán Việt Nam, đồng thời xác định mức độ ảnh hưởng của các nhân tố này đến CLTT trên BCTC. Phương pháp nghiên cứu được sử dụng trong bài nghiên cứu này là phương pháp hỗn hợp, bao gồm phương pháp định tính và phương pháp định lượng. Kết quả nghiên cứu cho thấy có 3 nhân tố thuộc về CSKT tác động đến CLTT trên BCTC của các CTNY trên TTCK Việt Nam, cụ thể là CSKT của DN dưới tác động của khung pháp lý, CSKT của DN tối đa hóa giá trị DN và CSKT của DN không tối đa hóa giá trị DN. Trong đó, CSKT tối đa hóa giá trị DN tác động nghịch chiều đến CLTT trên BCTC với mức tác động mạnh
CSKT không tối đa hóa giá trị DN tác động nghịch chiều đến CLTT trên BCTC với mức tác động trung bình và CSKT dưới tác động của khung pháp lý tác động thuận chiều đến CLTT trên BCTC với mức tác động yếu. Từ kết quả nghiên cứu thực nghiệm, các DN có thể vận dụng nhằm điều chỉnh, cải thiện CLTT trên BCTC của đơn vị
bên cạnh đó, cơ quan Nhà nước cũng có thể điều chỉnh, sửa đổi, bổ sung quy định pháp luật phù hợp, từ đó, giúp cải thiện CLTT trên BCTC của CTNY trên TTCK Việt Nam.Từ khóa Chất lượng thông tin, báo cáo tài chính, chính sách kế toán, công ty niêm yết, thị trường chứng khoán Việt Nam., Tóm tắt tiếng anh, Nowadays, the credibility of data (CLTT) disclosed on the financial statements of listed companies on Vietnam's Stock Market emerges as an alarming concern. From 01/01/2018 to 16/04/2018, the financial statements of 540 over 709 listed companies are revealed having difference between net income of unaudited and audited version (Vietstock, 2018). CLTT is directly affected by the Accounting Policy (CSKT) which business preliminarily has chosen and applied. Therefore, how CSKT can impact the CLTT of listed company 's financial statement presently attracts a major attention. This study will define which factors of CSKT affecting the information quality in the listed companies' financial statements on Vietnam stock market, as well as how these factors impact on CLTT of financial statement. The mixed method will be used in this research, including the qualitative research and the quantitative research. The result of this study unveils that there are 3 influencing factors in response to such issue including accounting policies issued by the State, accounting policies selected to optimize company's value and accounting policies selected not to optimize company's value. In which, accounting policies selected to optimize company's value strongly impact on the quality of financial information in opposite direction
accounting policies selected not to optimize company's value has medium-impact on quality of financial information in opposite direction
and accounting policies issued by the State has low-impact on quality of financial information in same direction. From the result, not only businesses can adjust and improve their quality of financial statement but also the State can provide adjustment and more appropriate policy to improve the information quality in the listed companies' financial statements on Vietnam Stock Market..Keywords Quality of financial information, accounting policies, listed company, Vietnam's stock market.

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