Các yếu tố ảnh hưởng đến chất lượng báo cáo tài chính của doanh nghiệp nhỏ và vừa tại thành phố Hồ Chí Minh

ABSTRACT

Nowadays more and more small and medium-sized enterprises, known as SME, have taken parts into international business activities. Therefore, it was necessary for SME’s growth to create quality financial statements. The research of Le, Venkatesh, and Nguyen in 2006 said that there is the discrepancy between real figures and the figures of SME’s financial statements as well as SME’s business plans on its financial statements. Its information presented lacks consistency from this year to other years and does not fully show all the information which is related to its business transactions. The result is the figures of financial conditions as prospect of benefits and profits could be not full or exact. The quality of financial statements could be understood that information is supplied fully, in time and exactly.

A quality financial statement will be a helpful tool to evaluate and compare a firm with another and evaluate their current values which are basic to provide reliable information for investors who use them to understand the figures and financial ratios and to make their good decisions in investment.

In the master’s thesis, author’s target is that researching factors influences the quality of financial statements as well as evaluating reality of current financial statements and determining criterions used to measure the quality of SME’s financial statement in Ho Chi Minh City. From that, the author has made some proposals which help SMEs in doing their own financial statements better. The research will answers the questions that which factors influence the quality of SME’s financial statements in Ho Chi Minh City? How does the level of the factors influence? Which solution should be applied to improve the quality of the financial statements?

Summarizing arguments and inheriting previous study results relating to the thesis, the author is forming some standards to measure quality of SME’s financial statements and depend on coefficient Beta. In which, the bigger Beta a factor has, the more influence it has on the dependent variable.

There are 6 factors influencing the quality of SME’s financial statements, in which the factor called law policies has the most influence with Beta 0.411, the factor called Responsibility of accountants has the second influence with Beta 0.291, the factor called the decision of administrator has the third influence with Beta 0.182, enterprise size has the fourth influence with Beta 0.165, Profit has the fifth with Beta 0.138 and final is tax with Beta 0.133.

From study results, the author has proposed some solutions related to the factors to improve the quality of SME’s financial statements. The research, however, met many difficulties such as lack of time or small size of sample lead to the research is limited.