Chief Executive Office Characteristics Effect on Financial Reporting Quality in Vietnam: The Moderating Role of Firm Size
Background: Research on financial reporting quality and the impact of Chief Executive Office (CEO) on financial reporting quality is an issue of interest to academics. Objective: The study aims to assess the impact of the CEO composite index on financial reporting quality (FRQ) and examine the...
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| Format: | Article |
| Language: | English |
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Department of Mass Communication, University of Nigeria
2025-06-01
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| Series: | Ianna Journal of Interdisciplinary Studies |
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| Online Access: | https://iannajournalofinterdisciplinarystudies.com/index.php/1/article/view/727 |
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| author | Nguyet Nga Tran Thi Diem Ngo |
| author_facet | Nguyet Nga Tran Thi Diem Ngo |
| author_sort | Nguyet Nga Tran Thi |
| collection | DOAJ |
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Background: Research on financial reporting quality and the impact of Chief Executive Office
(CEO) on financial reporting quality is an issue of interest to academics.
Objective: The study aims to assess the impact of the CEO composite index on financial reporting quality (FRQ) and examine the moderating role of firm size on the relationship between the CEO and financial reporting quality in listed companies in Vietnam.
Methodology: The study uses a data sample of 459 Vietnamese listed companies in the period 2016 to 2023, through Feasible Generalized Least Squares (FGLS) regression with the dependent variable representing the quality of financial statements measured by the E Score model.
Result: This result shows that the CEO representative composite factor has a significant impact on the FRQ of the enterprise. In addition, the study also found the moderating role of firm size (FS) in the relationship between CEO and FRQ.
Conclusion: The more positive characteristics that a CEO possesses, the more likely they are to enhance FRQ. In addition, FS plays a positive moderating role in the relationship between CEO and FRQ in listed firms in Vietnam.
Unique contributions: This study has contributed to the understanding of the significant positive impact of CEO on FRQ in listed companies in Vietnam. This study also demonstrated the essential role of FS in improving FRQ and controlling CEO behaviour.
Key Recommendations: Future studies should examine other factors on CEOs, to explore in more detail FRQ in the Vietnamese market.
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| format | Article |
| id | doaj-art-7387e9c3b7cc4f37a004cf7dc99bce25 |
| institution | OA Journals |
| issn | 2735-9883 2735-9891 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Department of Mass Communication, University of Nigeria |
| record_format | Article |
| series | Ianna Journal of Interdisciplinary Studies |
| spelling | doaj-art-7387e9c3b7cc4f37a004cf7dc99bce252025-08-20T02:31:56ZengDepartment of Mass Communication, University of NigeriaIanna Journal of Interdisciplinary Studies2735-98832735-98912025-06-0172Chief Executive Office Characteristics Effect on Financial Reporting Quality in Vietnam: The Moderating Role of Firm SizeNguyet Nga Tran Thi0https://orcid.org/0009-0005-7145-1663Diem Ngo1https://orcid.org/0000-0002-0145-8000Faculty of Accounting and Auditing, University of Finance - Marketing, Hochiminh CityUniversity of Finance - Marketing Background: Research on financial reporting quality and the impact of Chief Executive Office (CEO) on financial reporting quality is an issue of interest to academics. Objective: The study aims to assess the impact of the CEO composite index on financial reporting quality (FRQ) and examine the moderating role of firm size on the relationship between the CEO and financial reporting quality in listed companies in Vietnam. Methodology: The study uses a data sample of 459 Vietnamese listed companies in the period 2016 to 2023, through Feasible Generalized Least Squares (FGLS) regression with the dependent variable representing the quality of financial statements measured by the E Score model. Result: This result shows that the CEO representative composite factor has a significant impact on the FRQ of the enterprise. In addition, the study also found the moderating role of firm size (FS) in the relationship between CEO and FRQ. Conclusion: The more positive characteristics that a CEO possesses, the more likely they are to enhance FRQ. In addition, FS plays a positive moderating role in the relationship between CEO and FRQ in listed firms in Vietnam. Unique contributions: This study has contributed to the understanding of the significant positive impact of CEO on FRQ in listed companies in Vietnam. This study also demonstrated the essential role of FS in improving FRQ and controlling CEO behaviour. Key Recommendations: Future studies should examine other factors on CEOs, to explore in more detail FRQ in the Vietnamese market. https://iannajournalofinterdisciplinarystudies.com/index.php/1/article/view/727Chief Executive Officer (CEO)Firm Size (FS)Financial Reporting Quality (FRQ)Board of directors, capital structure, financial reporting fraud, Vietnam |
| spellingShingle | Nguyet Nga Tran Thi Diem Ngo Chief Executive Office Characteristics Effect on Financial Reporting Quality in Vietnam: The Moderating Role of Firm Size Ianna Journal of Interdisciplinary Studies Chief Executive Officer (CEO) Firm Size (FS) Financial Reporting Quality (FRQ) Board of directors, capital structure, financial reporting fraud, Vietnam |
| title | Chief Executive Office Characteristics Effect on Financial Reporting Quality in Vietnam: The Moderating Role of Firm Size |
| title_full | Chief Executive Office Characteristics Effect on Financial Reporting Quality in Vietnam: The Moderating Role of Firm Size |
| title_fullStr | Chief Executive Office Characteristics Effect on Financial Reporting Quality in Vietnam: The Moderating Role of Firm Size |
| title_full_unstemmed | Chief Executive Office Characteristics Effect on Financial Reporting Quality in Vietnam: The Moderating Role of Firm Size |
| title_short | Chief Executive Office Characteristics Effect on Financial Reporting Quality in Vietnam: The Moderating Role of Firm Size |
| title_sort | chief executive office characteristics effect on financial reporting quality in vietnam the moderating role of firm size |
| topic | Chief Executive Officer (CEO) Firm Size (FS) Financial Reporting Quality (FRQ) Board of directors, capital structure, financial reporting fraud, Vietnam |
| url | https://iannajournalofinterdisciplinarystudies.com/index.php/1/article/view/727 |
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