INFLUENCE OF THE SUPERVISORY BOARD ON THE TRUTHFULNESS OF INFORMATION IN THE FINANCIAL STATEMENTS OF COMPANIES LISTED ON THE HANOI STOCK EXCHANGE

Abstract

The study was conducted to evaluate the influence of the characteristics of
the Supervisory Board on the truthfulness of information in the financial
statements of companies listed on the Hanoi Stock Exchange. Using qualitative
and quantitative research methods, processing data using Stata 14 software, the
research results have shown that the seniority and expertise of the members of
the Supervisory Board have an influence on the truthfulness of information.
financial statements of these enterprises. Finally, the study also proposes policy
implications for the supervisory board of joint-stock companies to increase the
truthfulness of financial statement information for enterprises in the coming time.