Dr. Duong Thi Quynh Lien

School of Economics - Vinh University

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.

COVID-19, Financial factors, Business activities, Enterprise value, Business contract

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Volume 05 Issue 10 October 2022

There is an Open Access article, distributed under the term of the Creative Commons Attribution – Non Commercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting and building upon the work for non-commercial use, provided the original work is properly cited.