The Effect of Accounting Information on Corporate Governance and Performance of Companies Listed on Vietnam’s Stock Market

Abstract

This study builds and tests a research model for the mediating role of corporate governance in the relationship between accounting information and the performance of the company. The results of data analysis obtained from 336 survey samples in listed companies in Vietnam using Smart PLS software show that accounting information directly affects corporate governance and firm performance. In particular, the research findings have proven that corporate governance partly plays a mediating role in the relationship between accounting information and firm performance. This study also brings theoretical implications as well as managerial implications for listed companies in Vietnam in the process of promoting the use of accounting information in corporate governance in order to increase the firm performance.