Nghiên cứu sai phạm báo cáo tài chính tại các doanh nghiệp ở Việt Nam=Research on financial fraud reporting at businesses in Vietnam

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Tác giả: Thị Nhiên Cao, Ngọc Hùng Đặng, Thị Việt Hà Hoàng

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán, 2024

Mô tả vật lý: tr.40-44

Bộ sưu tập: Metadata

ID: 476246

Thêm vào giỏ

Bài báo nghiên cứu sai phạm báo cáo tài chính (BCTC) của các doanh nghiệp niêm yết trên thị trường chứng khoán Việt Nam. Nghiên cứu khảo sát 454 doanh nghiệp bị Ủy ban chứng khoán nhà nước xử phạt hành chính liên quan đến sai phạm BCTC trong 9 năm 2015-2023. Kết quả nghiên cứu cho thấy, số lượng doanh nghiệp bị xử phạt sai phạm BCTC có xu hướng tăng, với tỷ lệ các doanh nghiệp sai phạm trung bình khoảng 2%. Nghiên cứu đã xác định các công ty thường có các hành vi sai phạm BCTC: Thứ nhất là sai phạm về công bố thông tin chiếm tỷ lệ 81%, đứng thứ hai là hành vi sai phạm về giải trình chênh lệch lợi nhuận cũng như sai phạm về giao dịch với bên liên quan, cùng chiếm tỷ lệ 35%. Độ trễ thời điểm doanh nghiệp bị xử phạt liên quan đến thời điểm sai phạm BCTC trung bình là 2 năm. Trên cơ sở nghiên cứu thực trạng sai phạm BCTC, chúng tôi đã đề xuất một số khuyến nghị nhằm nâng cao chất lượng BCTC và tính minh bạch của thị trường tài chính.This article studies financial reporting violations (financial statements) of listed companies on the Vietnamese stock market. Research and survey of 454 enterprises administratively sanctioned by the State Securities Commission related to financial statement violations in the 9 years 2015-2023. Research results show that the number of businesses fined for violations of financial statements tends to increase, with the average rate of businesses with violations averaging about 2%. Research has identified companies that often commit violations of financial statements: The first is violations of information disclosure accounting for 81%, the second is violations of explaining profit differences as well as Violations in transactions with related parties, together accounting for 35%. The delay in the time when an enterprise is sanctioned in relation to the time of financial statement violations is on average 2 years. Based on the study of the current situation of financial statement violations, we have proposed a number of recommendations to improve the quality of financial statements and the transparency of the financial market.

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