FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4382864592> ?p ?o ?g. }

• W4382864592 endingPage "e01421" @default.
• W4382864592 startingPage "e01421" @default.
• W4382864592 abstract "Purpose: The financial reporting quality for enterprises in general and commercial banks in Vietnam in particular plays a very important role because it is used by many stakeholders (internal and external) to make relevant decisions. In this study, the author assessed the current status of financial reporting quality for Vietnamese commercial banks through the qualitative characteristics of financial statements. Theoretical framework: In this study, the author assessed the current status of financial reporting quality for Vietnamese commercial banks through the qualitative characteristics of financial statements according to IASB 2018 including 2 fundamental characteristics including relevance and faithful presentation, 4 enhancing characteristics including understandability, comparability, verifiability, and timeliness. Design/Methodology: The author used a set of measures on the qualitative characteristics of financial statements according to some previous studies in the world. The author collected data from the financial statements from 24 commercial banks in the period of 2019 - 2021. Findings: The research results show that financial reporting quality for Vietnamese commercial banks is not high. Specifically, for the financial reporting quality characteristics according to IASB (2018), the timeliness characteristics were assessed to have the highest value, followed by understandability characteristics. The two enhancing characteristics including relevance and faithful representation of the financial statements for Vietnamese commercial banks were rated as low. The remaining two enhancing characteristics which were the understandability and verifiability characteristics were also rated as low. Research, Practical & Social implication: The study shows The financial reporting quality for enterprises in general and commercial banks in Vietnam in particular plays a very important role because it is used by many stakeholders (internal and external) to make relevant decisions. Originality/ value: The research results will be a useful reference for relevant stakeholders such as the Ministry of Finance, the State Bank of Vietnam, bank managers, shareholders, investors, etc. in management and other related fields." @default.
• W4382864592 created "2023-07-02" @default.
• W4382864592 creator A5003170646 @default.
• W4382864592 date "2023-06-29" @default.
• W4382864592 modified "2023-10-18" @default.
• W4382864592 title "The Financial Reporting Quality for Commercial Banks - Empirical Evidence in Vietnam" @default.
• W4382864592 doi "https://doi.org/10.26668/businessreview/2023.v8i6.1421" @default.
• W4382864592 hasPublicationYear "2023" @default.
• W4382864592 type Work @default.
• W4382864592 citedByCount "0" @default.
• W4382864592 crossrefType "journal-article" @default.
• W4382864592 hasAuthorship W4382864592A5003170646 @default.
• W4382864592 hasBestOaLocation W43828645921 @default.
• W4382864592 hasConcept C10138342 @default.
• W4382864592 hasConcept C103621254 @default.
• W4382864592 hasConcept C111472728 @default.
• W4382864592 hasConcept C114614502 @default.
• W4382864592 hasConcept C120936955 @default.
• W4382864592 hasConcept C121955636 @default.
• W4382864592 hasConcept C138885662 @default.
• W4382864592 hasConcept C144024400 @default.
• W4382864592 hasConcept C144133560 @default.
• W4382864592 hasConcept C158154518 @default.
• W4382864592 hasConcept C163867264 @default.
• W4382864592 hasConcept C17744445 @default.
• W4382864592 hasConcept C190248442 @default.
• W4382864592 hasConcept C197947376 @default.
• W4382864592 hasConcept C199539241 @default.
• W4382864592 hasConcept C2779530757 @default.
• W4382864592 hasConcept C33923547 @default.
• W4382864592 hasConcept C36289849 @default.
• W4382864592 hasConcept C41895202 @default.
• W4382864592 hasConcept C71199308 @default.
• W4382864592 hasConcept C98014903 @default.
• W4382864592 hasConceptScore W4382864592C10138342 @default.
• W4382864592 hasConceptScore W4382864592C103621254 @default.
• W4382864592 hasConceptScore W4382864592C111472728 @default.
• W4382864592 hasConceptScore W4382864592C114614502 @default.
• W4382864592 hasConceptScore W4382864592C120936955 @default.
• W4382864592 hasConceptScore W4382864592C121955636 @default.
• W4382864592 hasConceptScore W4382864592C138885662 @default.
• W4382864592 hasConceptScore W4382864592C144024400 @default.
• W4382864592 hasConceptScore W4382864592C144133560 @default.
• W4382864592 hasConceptScore W4382864592C158154518 @default.
• W4382864592 hasConceptScore W4382864592C163867264 @default.
• W4382864592 hasConceptScore W4382864592C17744445 @default.
• W4382864592 hasConceptScore W4382864592C190248442 @default.
• W4382864592 hasConceptScore W4382864592C197947376 @default.
• W4382864592 hasConceptScore W4382864592C199539241 @default.
• W4382864592 hasConceptScore W4382864592C2779530757 @default.
• W4382864592 hasConceptScore W4382864592C33923547 @default.
• W4382864592 hasConceptScore W4382864592C36289849 @default.
• W4382864592 hasConceptScore W4382864592C41895202 @default.
• W4382864592 hasConceptScore W4382864592C71199308 @default.
• W4382864592 hasConceptScore W4382864592C98014903 @default.
• W4382864592 hasIssue "6" @default.
• W4382864592 hasLocation W43828645921 @default.
• W4382864592 hasOpenAccess W4382864592 @default.
• W4382864592 hasPrimaryLocation W43828645921 @default.
• W4382864592 hasRelatedWork W2081553883 @default.
• W4382864592 hasRelatedWork W2096022185 @default.
• W4382864592 hasRelatedWork W2235647212 @default.
• W4382864592 hasRelatedWork W2586704378 @default.
• W4382864592 hasRelatedWork W2790649785 @default.
• W4382864592 hasRelatedWork W2911527318 @default.
• W4382864592 hasRelatedWork W3123644118 @default.
• W4382864592 hasRelatedWork W3174145302 @default.
• W4382864592 hasRelatedWork W611021890 @default.
• W4382864592 hasRelatedWork W2185099102 @default.
• W4382864592 hasVolume "8" @default.
• W4382864592 isParatext "false" @default.
• W4382864592 isRetracted "false" @default.
• W4382864592 workType "article" @default.