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Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies

The Journal of Asian Finance, Economics and Business

이 학술지 인용지수 조회 이 학술지 논문 검색

약어 : JAFEB

2021, vol.8, no.1, 통권 37호 pp. 327-333 (7 pages)

발행기관 : 한국유통과학회

이 기관으로 동향 분석 이 기관 일반 현황 연구분야 : 사회과학 이 분야로 동향 분석 이 분야로 인용지수 조회 이 분야로 논문 검색 > 경제학 이 분야로 동향 분석 이 분야로 인용지수 조회 이 분야로 논문 검색 Quoc Thinh TRAN 1 , Ngoc Khanh Dung NGUYEN 2 , Xuan Thuy LE 3

1Industrial University of Ho Chi Minh City

2Industrial University of Ho Chi Minh City

3HD Bank

초록 열기/닫기 버튼

Accounting information disclosure by enterprises is important for third-party entities (suppliers, creditors, banks, regulators, etc.). Voluntary accounting information disclosure (VAID) refers to additional information related to business activities shown on the annual report above and beyond the required information about business results and financial position as well as cash flow. This supports the stakeholders gaining useful information to make proper business decisions. The article examines the influence of ownership structure on the voluntary accounting information disclosure of the top 100 Vietnamese listed companies (VN100). Data collected by authors on regular annual reports totaled 425 observations from 2015 to 2019. The article uses OLS to test multivariate regression models with time-series data. The research results show that there are three variables affecting voluntary accounting information disclosure, of which foreign ownership and institution ownership have a positive impact, while concentration ownership has an opposite impact. Accordingly, the managers of VN100 should raise awareness in order to demonstrate the obligation of information providers to users to ensure clarity and completeness. The state agencies should encourage VN100 to enhance voluntary accounting information disclosure. This contributes to improve the information level of Vietnamese listed companies to embrace the trend of international economic integration.

키워드열기/닫기 버튼

Accounting Information 이 키워드로 연구동향 분석 이 키워드로 논문 검색 , Ownership Structure 이 키워드로 연구동향 분석 이 키워드로 논문 검색 , Voluntary Disclosure 이 키워드로 연구동향 분석 이 키워드로 논문 검색 , VN100 이 키워드로 연구동향 분석 이 키워드로 논문 검색 , Vietnamese Stock Market 이 키워드로 연구동향 분석 이 키워드로 논문 검색

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Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies The Journal of Asian Finance, Economics and Business The Journal of Asian Finance, Economics and Business

타입을 선택하세요 : BibTex RIS APA Harvard MLA Vancouver Chicago ACS AMA NLM IEEE 국문

@article{ART002681657,<br />author={Quoc Thinh TRAN and Ngoc Khanh Dung NGUYEN and Xuan Thuy LE},<br />title={Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies},<br />journal={The Journal of Asian Finance, Economics and Business },<br />issn={2288-4637},<br />year={2021},<br />volume={8},<br />number={1},<br />pages={327-333}<br />}

TY - JOUR<br />AU - Quoc Thinh TRAN<br />AU - Ngoc Khanh Dung NGUYEN<br />AU - Xuan Thuy LE<br />TI - Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies<br />T2 - The Journal of Asian Finance, Economics and Business <br />JO - The Journal of Asian Finance, Economics and Business <br />PY - 2021<br />VL - 8<br />IS - 1<br />PB - 한국유통과학회<br />SP - 327<br />EP - 333<br />SN - 2288-4637<br />AB - Accounting information disclosure by enterprises is important for third-party entities (suppliers, creditors, banks, regulators, etc.). Voluntary accounting information disclosure (VAID) refers to additional information related to business activities shown on the annual report above and beyond the required information about business results and financial position as well as cash flow. This supports the stakeholders gaining useful information to make proper business decisions. The article examines the influence of ownership structure on the voluntary accounting information disclosure of the top 100 Vietnamese listed companies (VN100). Data collected by authors on regular annual reports totaled 425 observations from 2015 to 2019. The article uses OLS to test multivariate regression models with time-series data. The research results show that there are three variables affecting voluntary accounting information disclosure, of which foreign ownership and institution ownership have a positive impact, while concentration ownership has an opposite impact. Accordingly, the managers of VN100 should raise awareness in order to demonstrate the obligation of information providers to users to ensure clarity and completeness. The state agencies should encourage VN100 to enhance voluntary accounting information disclosure. This contributes to improve the information level of Vietnamese listed companies to embrace the trend of international economic integration.<br />KW - Accounting Information, Ownership Structure, Voluntary Disclosure, VN100, Vietnamese Stock Market<br />DO - <br />UR - <br />ER -

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN and Xuan Thuy LE. (2021). Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies. The Journal of Asian Finance, Economics and Business , 8(1), 327-333.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN and Xuan Thuy LE. 2021, "Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies", The Journal of Asian Finance, Economics and Business , vol.8, no.1 pp.327-333.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN, Xuan Thuy LE "Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies" The Journal of Asian Finance, Economics and Business 8.1 pp.327-333 (2021) : 327.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN, Xuan Thuy LE. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies. 2021; 8(1): 327-333.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN and Xuan Thuy LE. "Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies" The Journal of Asian Finance, Economics and Business 8, no.1 (2021) : 327-333.

Quoc Thinh TRAN; Ngoc Khanh Dung NGUYEN; Xuan Thuy LE. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies. The Journal of Asian Finance, Economics and Business , 8(1), 327-333.

Quoc Thinh TRAN; Ngoc Khanh Dung NGUYEN; Xuan Thuy LE. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies. The Journal of Asian Finance, Economics and Business . 2021; 8(1) 327-333.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN, Xuan Thuy LE. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies. 2021; 8(1): 327-333.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN and Xuan Thuy LE. "Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies" The Journal of Asian Finance, Economics and Business 8, no.1 (2021) : 327-333.

텍스트파일로 저장 영문

@article{ART002681657,<br />author={Quoc Thinh TRAN and Ngoc Khanh Dung NGUYEN and Xuan Thuy LE},<br />title={Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies},<br />journal={ The Journal of Asian Finance, Economics and Business },<br />issn={2288-4637},<br />year={2021},<br />volume={8},<br />number={1},<br />pages={327-333}<br />}

TY - JOUR<br />AU - Quoc Thinh TRAN<br />AU - Ngoc Khanh Dung NGUYEN<br />AU - Xuan Thuy LE<br />TI - Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies<br />T2 - The Journal of Asian Finance, Economics and Business <br />JO - The Journal of Asian Finance, Economics and Business <br />PY - 2021<br />VL - 8<br />IS - 1<br />PB - Korea Distribution Science Association<br />SP - 327<br />EP - 333<br />SN - 2288-4637<br />AB - Accounting information disclosure by enterprises is important for third-party entities (suppliers, creditors, banks, regulators, etc.). Voluntary accounting information disclosure (VAID) refers to additional information related to business activities shown on the annual report above and beyond the required information about business results and financial position as well as cash flow. This supports the stakeholders gaining useful information to make proper business decisions. The article examines the influence of ownership structure on the voluntary accounting information disclosure of the top 100 Vietnamese listed companies (VN100). Data collected by authors on regular annual reports totaled 425 observations from 2015 to 2019. The article uses OLS to test multivariate regression models with time-series data. The research results show that there are three variables affecting voluntary accounting information disclosure, of which foreign ownership and institution ownership have a positive impact, while concentration ownership has an opposite impact. Accordingly, the managers of VN100 should raise awareness in order to demonstrate the obligation of information providers to users to ensure clarity and completeness. The state agencies should encourage VN100 to enhance voluntary accounting information disclosure. This contributes to improve the information level of Vietnamese listed companies to embrace the trend of international economic integration.<br />KW - Accounting Information, Ownership Structure, Voluntary Disclosure, VN100, Vietnamese Stock Market<br />DO - <br />UR - <br />ER -

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN and Xuan Thuy LE. (2021). Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies. The Journal of Asian Finance, Economics and Business , 8(1), 327-333.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN and Xuan Thuy LE. 2021, "Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies", The Journal of Asian Finance, Economics and Business , vol.8, no.1 pp.327-333.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN, Xuan Thuy LE "Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies" The Journal of Asian Finance, Economics and Business 8.1 pp.327-333 (2021) : 327.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN, Xuan Thuy LE. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies. 2021; 8(1): 327-333.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN and Xuan Thuy LE. "Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies" The Journal of Asian Finance, Economics and Business 8, no.1 (2021) : 327-333.

Quoc Thinh TRAN; Ngoc Khanh Dung NGUYEN; Xuan Thuy LE. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies. The Journal of Asian Finance, Economics and Business , 8(1), 327-333.

Quoc Thinh TRAN; Ngoc Khanh Dung NGUYEN; Xuan Thuy LE. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies. The Journal of Asian Finance, Economics and Business . 2021; 8(1) 327-333.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN, Xuan Thuy LE. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies. 2021; 8(1): 327-333.

Quoc Thinh TRAN, Ngoc Khanh Dung NGUYEN and Xuan Thuy LE. "Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies" The Journal of Asian Finance, Economics and Business 8, no.1 (2021) : 327-333.

Download 원문 찾아보기 닫기

Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies

The Journal of Asian Finance, Economics and Business The Journal of Asian Finance, Economics and Business

2021, vol.8, no.1, 통권 37호 pp. 327-333 (7 pages)

발행기관 : 한국유통과학회

연구분야 : 사회과학 > 경제학 Quoc Thinh TRAN 1 , Ngoc Khanh Dung NGUYEN 2 , Xuan Thuy LE 3

1Industrial University of Ho Chi Minh City

2Industrial University of Ho Chi Minh City

3HD Bank

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  1. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies

    Quoc Thinh TRAN , Ngoc Khanh Dung NGUYEN , Xuan Thuy LE , 한국유통과학회 , The Journal of Asian Finance, Economics and Business , 2021, vol.8, no.1, 통권 37호 pp. 327-333 (7 pages)

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선택 정보

  1. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies

    Quoc Thinh TRAN , Ngoc Khanh Dung NGUYEN , Xuan Thuy LE 외 0명 , 한국유통과학회 , The Journal of Asian Finance, Economics and Business , 2021, vol.8, no.1, 통권 37호 pp. 327-333 (7 pages)

저장 취소 서지 정보 내보내기 닫기 선택 정보 필드명 설명 자료 다운로드

  1. Influence of Ownership Structure on Voluntary Accounting Information Disclosure: Evidence from Top 100 Vietnamese Companies

    Quoc Thinh TRAN , Ngoc Khanh Dung NGUYEN , Xuan Thuy LE , 한국유통과학회 , The Journal of Asian Finance, Economics and Business , 2021, vol.8, no.1, 통권 37호 pp. 327-333 (7 pages)

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