The Determinants of Accounting Information of Expenses, Revenue and Business Results—Empirical Evidence from Listed Pharmaceutical Companies in Vietnam

Ngo Xuan Tu, Nguyen Thanh Thuy (), Bui To Quyen, Bui Thi Thu Huong () and Nok Southivong
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Ngo Xuan Tu: State Audit Office of Vietnam
Nguyen Thanh Thuy: Academy of Finance
Bui To Quyen: Academy of Finance
Bui Thi Thu Huong: Academy of Finance
Nok Southivong: Academy of Finance and Accounting

A chapter in Proceedings of the 4th International Conference on Research in Management and Technovation, 2024, pp 561-572 from Springer

Abstract: Abstract The study with the application of quantitative methods will shed light on the determinants of accounting information of expenses, revenue and business results at Vietnamese listed pharmaceutical companies. The authors used questionnaires to conduct a survey. Four determinants were identified, including: legal requirements, business size, manager’s viewpoints and accounting team. As a result, authors offered some suggestions for enhancing the effectiveness and efficiency of management for this sector of the economy with regard to the accounting system.

Keywords: Accounting information; Expenses; Revenue; Business result; Listed pharmaceutical company (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/978-981-99-8472-5_51

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