Please use this identifier to cite or link to this item: https://dspace.ctu.edu.vn/jspui/handle/123456789/4800
Title: Determinants of Corporate Disclosure in Financial Statements: Evidence from Vietnamese Listed Firms
Authors: Lê, Long Hậu
Lưu, Chí Danh
Keywords: Corporate disclosure
Listed firms
Vietnam
Signaling theory
Agency theory
Issue Date: 2017
Series/Report no.: International Journal of Advanced Engineering, Management and Science;3 .- p.474-480
Abstract: Using data of listed firms on Hochiminh Stock Exchange, the study examines determinants of corporate disclosure in financial statements. In line with the literature, the findingsshow that firm size, the use of financial leverage and the presence of supervision board have a positive influence on corporate disclosure. Furthermore, auditing firm (whether a Big4 or not) also plays an important role in the degree of information disclosure by firms.Contradicting to the literature, however state ownership and the proportion of nonexecutive members in director board show a negative relation to corporate disclosure level. These counter factscanbe explained by real situations of Vietnam over the studied period. Finally, the concurrent role between chair of director board and managing director reduces corporate disclosure degree, as predicted by the agency theory.
URI: http://dspace.ctu.edu.vn/jspui/handle/123456789/4800
ISSN: 2454-1311
Appears in Collections:Tạp chí quốc tế

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