Corporate Governance Impacts to the Level of Accounting Information Disclosure – Evidence on Vn30 Listed Companies of Vietnam

Abstract

Accounting information has important implication for users. Last time, the State Securities Commission has made provisions related to increase the quality and extent of the accounting information for listed companies. The disclosure of information by VN30 listed companies depend on the impact factors, in which corporate governance is one of the main factors. Based on the quantitative survey about the accounting information disclosure of listed companies in the regression model, results showed that two factors are size of board and the level of concentration of ownership affect the level of information disclosure for VN30 listed companies. From which the author proposes to increase the number of members of the board as well as control the concentration of power problems of a number of shareholders of listed companies to increase the level of information disclosure response to the users.

Keywords: Accounting information, Corporate Governance, Listed Company


Article Review Status: Published

Pages: 1-9 (Download PDF)

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