Khả năng so sánh của báo cáo tài chính: một đánh giá tài liệu có hệ thống và hướng nghiên cứu tương lai
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Ngày xuất bản Online:
25/11/2025
Chuyên mục:
Tài chính, Ngân hàng, Kế toán, Kiểm toán
Nội dung chính của bài viết
Tóm tắt
Khả năng so sánh của báo cáo tài chính (FSC) là một đặc tính chất lượng nền tảng của thông tin kế toán, góp phần nâng cao tính minh bạch và hiệu quả ra quyết định kinh tế. Nghiên cứu này thực hiện một tổng quan hệ thống các tài liệu học thuật nhằm phân tích toàn diện các khía cạnh xoay quanh FSC, bao gồm vai trò của IFRS, ảnh hưởng của kiểm toán, các nhân tố tác động đến FSC, và tác động ngược lại của FSC đến các kết quả tài chính và kinh tế. Kết quả cho thấy, FSC chịu ảnh hưởng bởi nhiều yếu tố như việc áp dụng IFRS (bắt buộc hoặc tự nguyện), chất lượng kiểm toán, đặc điểm thể chế, cấu trúc sở hữu và mức độ minh bạch của doanh nghiệp. Đồng thời, FSC đóng vai trò quan trọng trong việc giảm chi phí kiểm toán, nâng cao hiệu quả đầu tư, cải thiện định giá doanh nghiệp và chất lượng thông tin kế toán. Thông qua kết quả tổng quan, nghiên cứu cũng chỉ ra các khoảng trống trong tài liệu hiện tại, bao gồm sự thiếu hụt các nghiên cứu tại các nền kinh tế mới nổi, phương pháp nghiên cứu còn tập trung định lượng truyền thống, và chưa khai thác đầy đủ vai trò của công nghệ và môi trường, xã hội và quản trị (ESG) đối với FSC. Kết quả của nghiên cứu sẽ mang đến một cái nhìn toàn diện hơn về khả năng so sánh của báo cáo tài chính.
Abstract
The comparability of financial statements (FSC) is a fundamental qualitative characteristic of accounting information, contributing to enhanced transparency and more effective economic decision-making. This study conducts a systematic review of academic literature to comprehensively analyze various aspects surrounding FSC, including the role of IFRS, the impact of auditing, factors affecting FSC, and the reciprocal impact of FSC on financial and economic outcomes. The results show that FSC is influenced by several factors such as the adoption of IFRS (mandatory or voluntary), audit quality, institutional characteristics, ownership structure, and the level of transparency of a company. Additionally, FSC plays a crucial role in reducing audit costs, improving investment efficiency, enhancing business valuation, and improving the quality of accounting information. Through the review results, the study also highlights gaps in the current literature, including the lack of research in emerging economies, the overreliance on traditional quantitative research methods, and the insufficient exploration of the role of technology and environmental, social, and governance (ESG) factors in FSC. The findings of the study will provide a more comprehensive view of the comparability of financial statements.
Chi tiết bài viết
Lĩnh vực kinh tế (JEL Codes)
M10 - General - Business Administration
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Trích dẫn bài báo
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