期刊名称：International Research Journal of Finance and Economics
印刷版ISSN：1450-2887
电子版ISSN：1450-2887
出版年度：2017
期号：160
页码：26-40
出版社：European Journals Inc.
摘要：The high quality of information on the annual reports is of key importance for a large number of users, as it influences the quality of the decisions made. Based on the study of Braam and Beest (2013) and adjust some of the items asked for matching research context in Vietnam, this study was used the annual reports of 20 seafood’s companies listed on the Vietnam stock market in 2013 to assess the quality of information. Research results have shown that the quality of information must first appropriate and honest then to improve the quality of information, the information will have to show the ability to compare and understand. To improve the quality of information presented in the annual report to increase the information provided meets the needs of the users of information and also to identify the factors that affect the quality of information.
