Publication:
Determinants of Corporate Disclosure in Financial Statements: Evidence from Vietnamese Listed Firms

datacite.subject.fos oecd::Social sciences::Economics and Business
dc.contributor.author Le Long Hau
dc.contributor.author Luu Chi Danh
dc.date.accessioned 2022-11-04T04:22:33Z
dc.date.available 2022-11-04T04:22:33Z
dc.date.issued 2017
dc.description.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.
dc.identifier.doi 10.24001/ijaems.3.5.11
dc.identifier.uri http://repository.vlu.edu.vn:443/handle/123456789/944
dc.language.iso en_US
dc.relation.ispartof International Journal of Advanced engineering, Management and Science
dc.relation.issn 2454-1311
dc.subject "Corporate disclosure
dc.subject listed firms
dc.subject Vietnam
dc.subject signaling theory
dc.subject agency theory"
dc.title Determinants of Corporate Disclosure in Financial Statements: Evidence from Vietnamese Listed Firms
dc.type journal-article
dspace.entity.type Publication
oaire.citation.issue 5
oaire.citation.volume 3
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