Mức độ công bố thông tin kế toán tại các doanh nghiệp chứng khoán niêm yết=Level of accounting information disclosure in listed securities companies

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Tác giả: Đức Tài Đỗ, Văn Đăng Phạm, Văn Hóa Vũ

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán, 2024

Mô tả vật lý: tr.18-22

Bộ sưu tập: Metadata

ID: 244203

Thêm vào giỏ

Nghiên cứu kiểm tra thực nghiệm mức độ công bố thông tin kế toán tại các doanh nghiệp chứng khoán niêm yết trên thị trường chứng khoán Việt Nam. Nhóm tác giả đã thu thập dữ liệu thứ cấp từ các nghiên cứu trước đây, số liệu của các doanh nghiệp chứng khoán niêm yết trong giai đoạn 2018-2020. Trong nghiên cứu này chúng tôi sử dụng chỉ tiêu mức độ công bố thông tin kế toán (I) để đo lường dựa trên phương pháp nghiên cứu hỗn hợp. Chúng tôi đã thực hiện một số phân tích mô tả, so sánh với sự hỗ trợ của phần mềm Stata để đánh giá và đo lường mức độ công bố thông tin kế toán tại các doanh nghiệp chứng khoán niêm yết trên thị trường chứng khoán Việt Nam. Kết quả cho thấy mức độ công bố thông tin kế toán tại các doanh nghiệp chứng khoán niêm yết trên thị trường chứng khoán Việt Nam đạt 0,5451956 và có sự chênh lệch về mức độ công bố thông tin kế toán của các doanh nghiệp này. Sự khác biệt về mức độ công bố thông tin kế toán tại các doanh nghiệp chứng khoán niêm yết trên sàn HNX hoặc HSX với sàn Upcom có ý nghĩa thống kê. Dựa trên kết quả nghiên cứu, các khuyến nghị được trình bày nhằm cải thiện mức độ công bố thông tin kế toán tại các doanh nghiệp chứng khoán niêm yết trên thị trường chứng khoán Việt Nam.The main purpose of this study is to empirically test the level of accounting information disclosure by listed securities firms on the Vietnam stock market. The authors collected secondary data from previous studies, including data from listed securities firms for the period of 2018-2020. In this study, we use the level of accounting information disclosure (I) to measure it based on mixed research methods. We have performed some descriptive analysis, compared with support from the software Stata, to evaluate and measure the level of accounting information disclosure by listed securities firms on the Vietnam stock market. The results show that the level of accounting information disclosure by listed securities firms on the Vietnam stock market is 0.5451956, and there is a difference in the level of accounting information disclosure among these firms. The difference in the level of accounting information disclosure between listed securities firms on HNX or HSX and listed securities firms on Upcom is statistically significant. Based on the research results, some recommendations are presented to improve the level of accounting information disclosure by listed securities firms on the Vietnam stock market.

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