Title: FACTORS AFFECTING INFORMATION DISCLOSURE IN FINANCIAL STATEMENTS OF INFORMATION TECHNOLOGY INDUSTRY COMPANIES LISTED ON THE VIETNAM STOCK MARKET
Authors:
Dinh The Hung, Tran Mai Kha and Nguyen Le Thao Nghi
Abstract:
The accounting information presented in the financial statements of listed companies is a crucial factor that significantly influences the market. However, the level of information disclosure in Vietnam remains low due to factors that create loopholes. This research aims to contribute to understanding and evaluating the factors that affect information disclosure in financial reports of information technology companies listed on the Vietnam stock exchange. The study employed multivariate regression models and utilized SPSS software to analyze the effects of 14 different factors on 19 IT industry companies listed on the Vietnam stock market during the period 2019-2023. The results indicate that various factors influence the information disclosure level among construction enterprises. Based on these findings, the research team has proposed several solutions to enhance the reliability and accuracy of information in financial reports, thereby promoting transparency and fairness for Vietnamese IT enterprises.
Keywords: Information disclosure, financial statements, listed companies, IT companies, Stock market.
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