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2024 | OriginalPaper | Buchkapitel

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

verfasst von : Ngo Xuan Tu, Nguyen Thanh Thuy, Bui To Quyen, Bui Thi Thu Huong, Nok Southivong

Erschienen in: Proceedings of the 4th International Conference on Research in Management and Technovation

Verlag: Springer Nature Singapore

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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.

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Titel: The Determinants of Accounting Information of Expenses, Revenue and Business Results—Empirical Evidence from Listed Pharmaceutical Companies in Vietnam
verfasst von: Ngo Xuan Tu
Nguyen Thanh Thuy
Bui To Quyen
Bui Thi Thu Huong
Nok Southivong
Verlag: Springer Nature Singapore
Buch: Proceedings of the 4th International Conference on Research in Management and Technovation
Print ISBN: 978-981-9984-71-8

Electronic ISBN: 978-981-9984-72-5

Copyright-Jahr: 2024
DOI: https://doi.org/10.1007/978-981-99-8472-5_51

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