Quản trị doanh nghiệp, chất lượng báo cáo tài chính và hiệu quả hoạt động doanh nghiệp: Phân tích mối quan hệ trung gian
DOI:
https://doi.org/10.24311/jabes/2025.36.5.04Từ khóa:
Quản trị doanh nghiệp, Chất lượng báo cáo tài chính, Hiệu quả hoạt động doanh nghiệpTóm tắt
Nghiên cứu này phân tích mối quan hệ giữa quản trị và hiệu quả hoạt động doanh nghiệp, đồng thời đánh giá vai trò trung gian của chất lượng báo cáo tài chính. Dữ liệu được thu thập từ 599 doanh nghiệp phi tài chính niêm yết trên thị trường chứng khoán Việt Nam giai đoạn 2019–2023. Phân tích được thực hiện bằng phần mềm Stata/MP 17 với mô hình dữ liệu bảng. Nghiên cứu sử dụng phương pháp kiểm định Sobel nhằm xác định mức độ ảnh hưởng gián tiếp của quản trị doanh nghiệp đến hiệu quả hoạt động doanh nghiệp thông qua chất lượng báo cáo tài chính. Kết quả cho thấy, quản trị doanh nghiệp có tác động tích cực đến hiệu quả hoạt động doanh nghiệp. Bên cạnh đó, chất lượng báo cáo tài chính đóng vai trò trung gian một phần, cho thấy quản trị doanh nghiệp không chỉ ảnh hưởng trực tiếp mà còn gián tiếp nâng cao hiệu quả hoạt động doanh nghiệp thông qua việc cải thiện chất lượng báo cáo tài chính. Những phát hiện này góp phần mở rộng lý thuyết quản trị doanh nghiệp trong bối cảnh thị trường mới nổi như Việt Nam và khẳng định tầm quan trọng của chất lượng báo cáo tài chính như một kênh truyền dẫn hiệu quả trong quản trị doanh nghiệp. Hàm ý, hạn chế và hướng nghiên cứu tiếp theo cũng được trao đổi.
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