Ảnh hưởng của nhân tố giáo dục đến sự khác biệt về báo cáo tài chính của doanh nghiệp FDI theo kế toán Việt Nam và kế toán quốc tế

0 Người đánh giá. Xếp hạng trung bình 0

Tác giả: Đức Tài Đỗ, Thị Nguyệt Ngọc Đoàn

Ngôn ngữ: vie

Ký hiệu phân loại: 658.1 Organization and finance

Thông tin xuất bản: Kế toán và Kiểm toán, 2017

Mô tả vật lý: 38-41

Bộ sưu tập: Metadata

ID: 534250

Thêm vào giỏ

The paper presents, analyzes and measures the impact of educational factors on the differences in financial reporting of FDI enterprises according to Vietnamese accounting and international accounting. Data were collected from research and survey results at FDI enterprises, independent auditing companies from 2015 to 2017, analyzed and measured by mixed research methods. Statistical results of the survey of respondents on educational factors, affecting the difference in financial statements of FDI enterprises according to Vietnamese accounting and international accounting, from level 3 up over 93%. Results of partial correlation testing of regression coefficients in SPS20, for educational factors with Sig <
0.05. Thus, correlation education is significant with the difference in the financial statements of FDI enterprises according to Vietnamese accounting and international accounting, with 95% reliability. The education factor has a coefficient of 0.163, which is in the same direction as the difference in financial statements of FDI enterprises according to Vietnamese accounting and international accounting.Trình bày, phân tích và đo lường mức độ ảnh hưởng của nhân tố giáo dục đến sự khác biệt về báo cáo tài chính của doanh nghiệp FDI theo kế toán Việt Nam và kế toán quốc tế. Dữ liệu được thu thập từ kết quả nghiên cứu và khảo sát tại các doanh nghiệp FDI, các công ty kiểm toán độc lập từ năm 2015 đến 2017, được phân tích và đo lường bằng phương pháp nghiên cứu hỗn hợp. Kết quả thống kê ý kiến đánh giá của các đối tượng khảo sát về nhân tố giáo dục, ảnh hưởng đến sự khác biệt về báo cáo tài chính của doanh nghiệp FDI theo kế toán việt Nam và kế toán quốc tế, từ mức 3 trở lên đạt trên 93%. Kết quả kiểm định tương quan từng phần của hệ số hồi quy trong SPS20, đối với nhân tố giáo dục có Sig.<
0,05. Như vậy, giáo dục tương quan có ý nghĩa với sự khác biệt về báo cáo tài chính của doanh nghiệp FDI theo kế toán Việt Nam và kế toán quốc tế, với độ tin cậy 95%. Nhân tố giáo dục có hệ số 0,163, quan hệ cùng chiều với sự khác biệt về báo cáo tài chính của doanh nghiệp FDI theo kế toán Việt Nam và kế toán quốc tế.

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