Determinants and Measurement of Financial Information Quality — An Empirical Review

Mai Duc Nghia

Chapter 4 in Emerging and Evolving Business and Management Issues in Vietnam:Research and Practice, 2024, pp 113-136 from World Scientific Publishing Co. Pte. Ltd.

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.

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 (search for similar items in EconPapers)
JEL-codes: F23 F44 M1 M11 M16 M31 (search for similar items in EconPapers)
Date: 2024
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