Các nhân tố ảnh hưởng đến chất lượng thông tin báo cáo tài chính trong bối cảnh nền kinh tế 4.0của các doanh nghiệp nhỏ và vừa tại Hà Nội

The research was conducted to identify factors and measure the impact of factors on the quality of information on financial reports of small and medium-sized enterprises in Hanoi in the context of the 4.0 economy.Based on the results of qualitative research on identifying influencing factors, the author conducted a survey on a sample size of 218 accountants, managers and other relevant subjects working in the industry.small and medium enterprises in Hanoi.With the quantitative research method, the article processes data using SPSS 22.0 software, using a multivariate regression model after testing the Cronbach's Alpha scale and EFA exploratory factor analysis.Research results show that there are two factors including corporate culture and accounting staff qualifications that impact in the same direction on the quality of financial reporting information in small and medium-sized enterprises in Hanoi.Finally, the study proposes some recommendations to further improve the quality of financial reporting information of small and medium-sized enterprises in Hanoi in the context of the 4.0 economy.