Abstract
This research aims to assess the significance of state ownership in moderating the influence of Information & Communication Technologies on the quality of financial statement information of non-financial listed enterprises in Vietnam from 2016 to 2020 and using data from 231 non-financial listed enterprises in Ho Chi Minh City Stock Exchange. The Poold-OLS, fixed-effects model, random-effects model, and Driscoll- Kraay standard error methods were employed. The finding shows that Information & Communication Technologies has a positive effect on the quality of financial statement information. Moreover, state-owned can moderate the relationship between Information & Communication Technologies and the quality of financial statement information. Accordingly, the research results recommend that the Government should strengthen policies to promote development of Information & Communication Technologies to improve the quality of financial statement information.
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