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The paper aims to estimate the effect of financial statement reliability on listed firms’ performance in Vietnam, particularly on the Ho Chi Minh City Stock Exchange, from 2015 to 2022. Reliability is a crthe listedattribute of information quality in financial statements, and by using the quantitative method (feasible generalized least squares – FGLS), the findings show that reliability positively affects listed firms’ performance with a confidence interval of 95%. On the platform of agency theory, reliability of financial statements is considered a tool for managers and board of directors to fulfill their duties to external users, while stakeholder theory emphasizes the advantages of reliable financial statements in gaining performance.
Nội dung trích xuất từ tài liệu:
Financial statements’ reliability affect firms’ performance listed in Vietnam
