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 Discretionary disclosure in interim financial reports of listed companies in Vietnam
Tác giả hoặc Nhóm tác giả: Nguyen Huu Cuong; Duong Ngoc Nhu Quynh
Nơi đăng: Vietnam's Socio-Economics Development (ABDC: C); Số: 24(99);Từ->đến trang: 3-16;Năm: 2019
Lĩnh vực: Kế toán; Loại: Bài báo khoa học; Thể loại: Quốc tế
TÓM TẮT
Discretionary disclosure refers to differences in the depth of disclosed items that managers can exercise in disclosing information because there are no specific requirements of the disclosure extent. This paper investigates discretionary disclosure levels in interim financial reports by Vietnamese listed companies and identifies the influencing factors. Discretionary disclosure is measured by employing the researcher-based index and the determinant factors are examined by estimating a regression model. The results indicate that discretionary disclosure levels in interim financial reports in Vietnam are relatively low, and positively associated with board independence, and solvency, but negatively associated with state ownership. Accordingly, the study provides some suggestions to improve discretionary disclosure in interim financial reports in Vietnam and enhance the transparency of financial information on the stock exchanges.
ABSTRACT
Discretionary disclosure refers to differences in the depth of disclosed items that managers can exercise in disclosing information because there are no specific requirements of the disclosure extent. This paper investigates discretionary disclosure levels in interim financial reports by Vietnamese listed companies and identifies the influencing factors. Discretionary disclosure is measured by employing the researcher-based index and the determinant factors are examined by estimating a regression model. The results indicate that discretionary disclosure levels in interim financial reports in Vietnam are relatively low, and positively associated with board independence, and solvency, but negatively associated with state ownership. Accordingly, the study provides some suggestions to improve discretionary disclosure in interim financial reports in Vietnam and enhance the transparency of financial information on the stock exchanges.
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