Chất lượng thông tin báo cáo tài chính trong mối quan hệ với tích hợp công nghệ số

Abstract

This study investigates the relationship between digital technology implementation and financial reporting information quality among non-financial firms listed in Vietnam during 2018–2025. Using a quantitative approach and content analysis of annual reports, the study finds that digital technology implementation significantly improves financial reporting information quality through better internal control, reduced information asymmetry, lower earnings management, and greater transparency and reliability. The findings provide empirical evidence on the important role of digital technology implementation in enhancing financial reporting quality in Vietnam.