Issue: Số 26 - Tháng 12 - 2022Tài chính - Ngân hàng - Bảo hiểm
Financial statement errors: A study on listed companies in Vietnam’s stock market
Published: August 1, 2026
Abstract
This study analyses financial statement errors of listed companies in Vietnam. The study finds out that there are four factors which have negative correlation with financial statement errors of listed companies in Vietnam. These factors are financial statements audited by Big4 accounting firms, positive business results, large enterprise size, and high number of members of the board of directors not manage the company. This study is expected to help investors become more carefully when using accounting information to make decisions.
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