5. KẾT LUẬN VÀ HÀM Ý CHÍNH SÁCH
5.4. xuất cho các nghiên cứu tiếp theo
Theo kết quả của bài nghiên cứu, có sự mâu thuẫn của việc các yếu tố đặc điểm HĐQT tác động lên chất lượng thông tin BCTC giữa các mơ hình như độ tuổi trung bình của các thành viên HĐQT. Bên cạnh đó, các yếu tố khác như trình độ học vấn hay việc nắm giữ nhiều hay ít cổ phần của các thành viên HĐQT khơng có ảnh hưởng lên chất lượng thơng tin báo cáo tài chính.
Nhóm tác giả mong muốn các bài nghiên cứu tiếp theo có thể khắc phục được những hạn chế mà nhóm đưa ra, từ đó có một bài đánh giá toàn diện hơn đối với vấn đề ảnh hưởng của HĐQT lên chất lượng thơng tin báo cáo tài chính.
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