In the past few years, Vietnam has experienced a lot of events in the context of global integration, which have made impact on the accounting profession and regulations. Thus, improving the financial reporting quality to accommodate these changes is important. There were a number of studies in the relationship between the different factors and financial reporting quality, yet their relationship remained conflicting in Vietnam. Against this background, I investigate the determinants of financial reporting quality of listed companies in Vietnamese stock market with a sample of 347 companies listed on stock exchanges in Hochiminh City (HOSE) from 2015 to 2018. I find that the firm size, board gender and listing age are significantly associated with the quality of financial information.

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