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

This paper studies the extent of factors influencing the disclosure 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 . | The effect of factors on degree of disclosing accounting information Evidence from food industry Accounting 6 2020 525 532 Contents lists available at GrowingScience Accounting homepage ac The effect of factors on degree of disclosing accounting information Evidence from food industry Tran Trung Tuana Dinh The Hunga and Cao Ngoc Uyena aSchool of Accounting and Auditing National Economics University Hanoi Vietnam CHRONICLE ABSTRACT Article history Today the stock market has increasingly proven its important role and become a focus of many Received March 1 2020 participants with different purposes and positions. In the stock market the information is like a blood Received in revised format March vessel and energy source which feed the market especially financial information. The securities market 30 2020 of a country that wants to be active and attracts many investors the transparency of information is Accepted April 9 2020 Available online considered as an important factor. This paper studies the extent of factors influencing the disclosure April 9 2020 in the financial statement of listed food industry companies on the Vietnam s stock market. Based on Keywords the information of 60 companies that belong to food industry listed on the Vietnam s stock market Accounting Information the disclosure indexes and regression model are employed to measure the disclosure by SPSS . Disclosure The results demonstrate that the extent of disclosure is significantly influenced by efficient use of Determinants assets liquidity independent audit size the percentage of board members not participating in Food industry management and the number of board members. 2020 by the authors licensee Growing Science Canada 1. Introduction In the stock market information is like a blood vessel and the energy that feeds the market and is the basis for investors to determine investment strategies as well as determine the degree of success of the investment. The