Các nhân tố ảnh hưởng đến mức độ công bố thông tin kế toán của các doanh nghiệp niêm yết trên Sở giao dịch chứng khoán TP Hồ Chí Minh

0 Người đánh giá. Xếp hạng trung bình 0

Tác giả: Thanh Tú Nguyễn, Văn Bảo Nguyễn, Văn Trọng Tạ

Ngôn ngữ: vie

Ký hiệu phân loại: 339.4 Factors affecting income and wealth

Thông tin xuất bản: Kế toán Kiểm toán, 2018

Mô tả vật lý: 29-35

Bộ sưu tập: Metadata

ID: 489923

Thêm vào giỏ

Công bố thông tin được hiểu là phương thức để thực hiện quy trình minh bạch của doanh nghiệp nhằm đảm bảo các cổ đông và công chúng đầu tư có thể tiếp cận thông tin một cách công bằng. Nghiên cứu này được thực hiện nhằm đo lường mức độ ảnh hưởng của các nhân tố đến việc công bố thông tin kế toán của các công ty niêm yết tại TP Hồ Chí Minh. Dữ liệu nghiên cứu được tác giả thu thập từ báo báo thường niên của 150 công ty niêm yết trên Sở giao dịch chứng khoán TP. Hồ Chí Minh trong năm 2017. Tác giả sử dụng phương pháp nghiên cứu định lượng để đánh giá tác động của các nhân tố đến mức độ công bố thông tin của các công ty niêm yết. Kết quả cho thấy, có 6 nhân tố: quy mô công ty, thời gian hoạt động, khả năng sinh lời, khả năng thanh toán, loại ngành, chủ thể kiểm toán có tác động tích cực đến mức độ công bố thông tin của các công ty niêm yết TP. Hồ Chí Minh. Đồng thời, nhân tố tỷ lệ sở hữu nước ngoài không có ảnh hưởng đáng kể đến mức độ công bố thông tin. Cuối cùng, nghiên cứu này đưa ra một số gợi ý chính sách liên quan đến việc quản lý tại các công ty niêm yết hiện nay, đồng thời cũng kiến nghị các biện pháp hỗ trợ từ phía cơ quan quản lý nhà nước nhằm tăng mức độ công bố thông tin của các công ty niêm yết TP. Hồ Chí Minh.Disclosure of information is understood as a method to implement the transparent process of the business to ensure that shareholders and the investing public can access information fairly. This study was conducted to measure the influence of factors on the disclosure of accounting information of listed companies in Ho Chi Minh City. The research data was collected by the author from the annual newspaper of 150 companies listed on the Ho Chi Minh city Stock Exchange in 2017. The author uses quantitative research methods to evaluate the impact of factors on the level of information disclosure of listed companies. The results show that there are 6 factors: firm size, uptime, profitability, solvency, type of industry, auditing subjects that have a positive impact on the level of information disclosure of Listed companies in TP. Ho Chi Minh. At the same time, the foreign ownership ratio has no significant effect on the level of disclosure. Finally, this study provides some policy implications regarding the management of existing listed companies, and also recommends support measures from the state authorities to increase the disclosure level of listed companies in Ho Chi Minh city.

1. Đọc trực tuyến

1. Đọc trực tuyến

Tạo bộ sưu tập với mã QR