Số No.02 April (33)-2025 Journal of Finance & Accounting Research - Trang 95

Tóm tắt tiếng Việt:

English Summary:

This study investigates factors influencing financial reporting quality in Vietnamese SMEs, crucial for economic growth and stakeholder confidence. The research addresses gaps in understanding complexity, environmental influences, and unique organizational characteristics impacting reporting accuracy, reliability, and transparency. To have a comprehensive overview, the article applies a systematic literature review method with some articles selected from the Scopus database based on specific criteria of the PRISMA process. In addition, some relevant studies in Vietnam are also used to provide specific perspectives for Vietnam. This study contributes a nuanced understanding of drivers affecting financial reporting quality in Vietnamese SMEs. The findings offer practical implications for policymakers to enhance standards and promote economic growth. Addressing complexities within a Vietnamese framework helps to strengthen SMEs while establishing a strong accounting environment.

Từ khóa: financial statements, quality of information, small and medium enterprises, Vietnam.

Số lượt đọc: 11 - Số lượt tải về: 7

DOI Code: https://doi.org/10.71374/jfar.v25.i2.21