Impact of the Covid-19 Plan on Financial Reporting and Information Disclosure Practices

Abstract

This study aims to review the factors affecting financial statements and information disclosure of enterprises during the COVID-19 pandemic, which are: Financial factors; Business activities; Enterprise value; Business contract; related parties. On that basis, future studies can test the research hypotheses in enterprises in Vietnam as well as in any other country in order to suggest for the State and managers to issue related policies. Financial statements and disclose information as appropriate.