tailieunhanh - Transparency and Disclosure Practice in Accounting Reports of Stateowned Enterprises: A Case Study of Vietnamese Irrigation and Drainage Management Companies

The result of this study provides evidence that although the disclosure practices in VIDMCs are gradually being improved, the level of disclosure is low. Overall, we found that companies do not generally disclose more than is legally required. This reduces the explanatory power of the disclosure data. We expect the situation to improve in future due to a number of factors such as changes to the legal and regulatory environment requiring mandatory compliance with reporting and reporting standards. |

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