Open Access


Download data is not yet available.


This research aims to construct scales to measure the quality of financial statement information directly based on sets of characteristics of financial statements quality, published by FASB & IASB 2010. Additionally, based on qualitative research, the study identifies five internal factors affecting the relevance of financial statements information quality, including: earnings management behaviors, top management support, education and training, internal control system efficiency and accountants’ competencies. Based on quantitative research, the study constructed regression model showing the influence of 4 factors, namely earnings managements, top management support, education and training, and accountants competencies om the relevance of financial statements information quality.

Author's Affiliation
Article Details

Issue: Vol 2 No 1 (2018)
Page No.: 66-76
Published: Dec 28, 2018
Section: Research article

 Copyright Info

Creative Commons License

Copyright: The Authors. This is an open access article distributed under the terms of the Creative Commons Attribution License CC-BY 4.0., which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

 How to Cite
Thuan, P. Q. (2018). Impact of internal factors on the financial statements information quality of enterprises in Vietnam. Science & Technology Development Journal - Economics - Law and Management, 2(1), 66-76.

 Cited by

Article level Metrics by Paperbuzz/Impactstory
Article level Metrics by Altmetrics

 Article Statistics
HTML = 115 times
Download PDF   = 291 times
Total   = 291 times