Factors affecting the financial statement quality of manufacturing enterprises in Thu Duc City
Published: July 23, 2026
Abstract
This study identifies and measures the factors affecting the financial statement quality of manufacturing enterprises located in Thu Duc City. The study analyzes 220 samples collected from manufacturing enterprises in Thu Duc City. In the study, qualitative and quantitative analysis methods, and analytical techniques, including descriptive statistics, scale reliability testing, exploratory factor analysis, and linear regression, are used. The study finds that there are six factors positively impacting the financial statement quality of manufacturing enterprises, including: regulatory environment; internal control system; accounting work process; competencies of accounting staff; audit; and information disclosure. Based on the study’s findings, some policies are proposed to help managers of manufacturing enterprises in Thu Duc City improve the quality of their financial statements in order to improve management efficiency.
Keywords
financial statementsquality of financial statementsmanufacturing enterprisesThu Duc City
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