The effect of factors on degree of disclosing accounting information: Evidence from food industry

Tran Trung Tuan, Dinh The Hung, Cao Ngoc Uyen
2020 Accounting  
Today, the stock market has increasingly proven its important role and become a focus of many participants with different purposes and positions. In the stock market, the information is like a blood vessel and energy source which feed the market especially financial information. The securities market of a country that wants to be active and attracts many investors, the transparency of information is considered as an important factor. This paper studies the extent of factors influencing the
more » ... osure in the financial statement of listed food industry companies on the Vietnam's stock market. Based on the information of 60 companies that belong to food industry listed on the Vietnam's stock market, the disclosure indexes and regression model are employed to measure the disclosure by SPSS 22.0. The results demonstrate that, the extent of disclosure is significantly influenced by efficient use of assets, liquidity, independent audit, size, the percentage of board members not participating in management and the number of board members. by the authors; licensee Growing Science, Canada 20 © 20
doi:10.5267/j.ac.2020.4.006 fatcat:smrzsw7furcshaxhq463xjvomu