Factors | Impact Level (1 to 10) | Percentage of Affected Companies (%) |
Internal Governance Structure | 7.8 | 73.2 |
Management Quality and Integrity | 8.6 | 78.5 |
Choice of Accounting Policies | 7.1 | 69.3 |
Quality of Accounting Information System | 7.9 | 64.7 |
Quality of Internal and External Audits | 8.7 | 84.2 |
Regulatory Environment | 7.6 | 74.8 |