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