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 Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors
Tác giả hoặc Nhóm tác giả: Nguyen Huu Cuong; Nguyen Phan Minh Hoa; Tran Bich Hiep; Nguyen Thi Thien Nga; Hoang Le Thanh Thuy; Do Thi Thu Hien
Nơi đăng: Meditari Accountancy Research (ABDC 2022: A, Scopus: Q1, ESCI); Số: 30(6);Từ->đến trang: 1543-1570;Năm: 2022
Lĩnh vực: Kế toán; Loại: Bài báo khoa học; Thể loại: Quốc tế
TÓM TẮT
This research aims to examine the levels of integrated reporting disclosure (IRD) alignment in annual reports by listed firms in Vietnam and factors influencing these disclosure levels. Drawing on a sample of 200 listed firms in Vietnam in 2017, we constructed a disclosure index based on the content of the IIRC Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square (OLS) regression to investigate the influencing factors. Our study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality, and firm size. Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, we offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.
ABSTRACT
This research aims to examine the levels of integrated reporting disclosure (IRD) alignment in annual reports by listed firms in Vietnam and factors influencing these disclosure levels. Drawing on a sample of 200 listed firms in Vietnam in 2017, we constructed a disclosure index based on the content of the IIRC Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square (OLS) regression to investigate the influencing factors. Our study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality, and firm size. Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, we offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.
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