Impact of Information & Communication Technologies on the quality of financial statement information under the moderation of state ownership

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 DriscollKraay 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