Ảnh hưởng của đặc điểm hội đồng quản trị đến mức độ công bố thông tin của các công ty niêm yết: Bằng chứng thực nghiệm từ Sở Giao dịch chứng khoán Thành phố Hồ Chí Minh

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Tác giả: Xuân Thuận Nguyễn, Đông Lộc Trương

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Khoa học và Đào tạo Ngân hàng (Tên mới: Tạp chí Kinh tế - Luật và Ngân hàng), 2018

Mô tả vật lý: tr.31-39

Bộ sưu tập: Metadata

ID: 333534

Thêm vào giỏ Liên kết toàn văn

Mục tiêu của nghiên cứu này là đo lường ảnh hưởng của đặc điểm hội đồng quản trị (HĐQT) đến mức độ công bố thông tin của các công ty niêm yết trên Sở Giao dịch chứng khoán thành phố Hồ Chí Minh (HOSE). Số liệu sử dụng trong nghiên cứu này được thu thập từ báo cáo tài chính và báo cáo thường niên của 207 công ty niêm yết trên HOSE trong năm 2015. Kết quả nghiên cứu cho thấy, mức độ công bố thông tin bình quân của các công ty là 73,1 điểm. Ngoài ra, kết quả phân tích hồi quy cho thấy số lượng thành viên của HĐQT và tỷ lệ nữ trong HĐQT có mối tương quan thuận với mức độ công bố thông tin của các công ty. Ngược lại, việc kiêm nhiệm chức danh chủ tịch HĐQT và tổng giám đốc làm giảm mức độ công bố thông tin của các công ty. Bên cạnh đó, nghiên cứu còn chỉ ra rằng quy mô công ty và tỷ suất lợi nhuận có mối tương quan thuận với mức độ công bố thông tin của các công ty, trong khi đó các công ty được kiểm toán bởi một trong bốn công ty kiểm toán lớn nhất có mức độ công bố thông tin cao hơn so với các công ty còn lại.The main objective of this study is to measure the effects of characteristics of directors board on the level of information disclosure of listed companies on Ho Chi Minh Stock Exchange (HOSE). Data used in the study were collected from financial statements and annual reports of 207 companies listed on HOSE in 2015. The empirical findings show that the level of information disclosure of the companies, on average, is 73.1 points. In addition, results derived from the regession model reveal that the total number of directors and the percentage of women in the board have a positive relationship with the level of the companies’ information disclosure. However, companies that have one individual who serves as both chairman of director board and chief executive officer have a lower extent of information disclosure. Moreover, this study find that size and profitability of the companies have positive relationships with the level of information disclosure of the companies while companies audited by the four biggest auditing companies (Big Four) are better the others in the level of information disclosure

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