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Determinants and Measurement of Financial Information Quality — An Empirical Review

In: Emerging and Evolving Business and Management Issues in Vietnam Research and Practice

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  • Mai Duc Nghia

Abstract

This research aims to evaluate the commonality among numerous empirical studies on the determinants and measurement of financial information quality. It also attempts to examine the research results through the lens of governing bodies such as the International Federation of Accountants (IFAC) and the International Organization for Economic Co-operation and Development (OECD). Thus, this chapter provides a comprehensive review of the determinants and measurement of financial information quality. As a result, four categories of quality determinants (corporate governance, the financial reporting process, the audit of financial statements, and the usefulness of financial statements) have been identified and two approaches to quality measurement with their own weaknesses have been critically analyzed. However, quality measurement is still fertile ground for future research because the best way to quantify such quality has not been developed yet.

Suggested Citation

  • Mai Duc Nghia, 2024. "Determinants and Measurement of Financial Information Quality — An Empirical Review," World Scientific Book Chapters, in: Hoai Trong Nguyen & Thanh Dinh Su & Toan Luu Duc Huynh & Angelina Nhat-Hanh Le (ed.), Emerging and Evolving Business and Management Issues in Vietnam Research and Practice, chapter 4, pages 113-136, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811286100_0004
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    Keywords

    Strategic Management; Environmental Uncertainty; Digital Marketing; Marketing and Digital Shift; Cultural Intelligence; Quality Measurement; Prosumption; Transitional Economy; IoT Adoption; Market Orientation; Social Investment; Productivity Growth; Fintech; New Managerialism; Financial Literacy; Digital Literacy; Personal Financial Management; Digital Financial Services; Vietnam;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • F44 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Business Cycles
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing

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