The Factors Affecting the Quality of Financial Statement of Small and Medium Enterprise (SMEs) in Thailand from the Perspective of the Executive
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Abstract
There are many SMEs business success. The effective of accounting information system and internal control are another important factor that promotes and supports business success. In addition, the quality and reliable of financial statement will be used as important information for planning and for making decisions. The objective of this study is to investigate the effects of the factor that affect the quality of financial statement of SMEs business from the executive’s perspective. Those factors are Accountant factor and supporting factors from the business. Data were collected by survey questionnaires from SMEs business in Thailand that 138 firms completed. Regression analysis is used to test the hypothesis. The results show that accountant factor and supporting factors from the business related to quality of financial statement.
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References
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