Determinants of The Level of Information Distribution on Financial Statement

• 영문명: Determinants of The Level of Information Distribution on Financial Statement
• 발행기관: 한국유통과학회
• 저자명: Van Thi Hong NGUYEN Anh Phuong PHAM
• 간행물 정보: 『유통과학연구(JDS)』제21권 제6호, 91~97쪽, 전체 7쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2023.06.30

영문 초록

Purpose: Interim financial statements provide timely and qualified financial information for users. Hence, the importance of the interim financial statement is increasingly noticeable among information users. This research studies determinants of interim financial statements disclosure in Vietnamese-listed enterprises. Research design, data and methodology: The sample is 55 enterprises listed in VNIndex and is in the list of Forbes top 100 largest companies in 2020. Data was collected from interim financial statements for four years, from 2018 to 2021. GMM is used in this study. Results: The regression analysis results show that reporting lag has a positive impact on the level of information distribution of interim financial reporting; companies audited by BIG4 tend to have a higher level of information disclosure. The higher the return on assets, the more disclosure is made; the larger the company size, the greater the disclosure level. Owner equity structure and Leverage do not affect the disclosure level of interim financial reporting. Conclusions: The information disclosure level on the interim financial statement should be improved to increase transparency. In addition to continuing to encourage these companies to provide more information voluntarily, government authorities should have effective regulations to require sufficient information disclosure from other listed companies.

목차

1. Introduction

2. Literature Review

3. Method

4. Results

5. Conclusion and Implications

6. Limitation and Further Research

References

키워드

Information Distribution Financial Report Financial Statement Interim Report Interim Financial Statement Disclosure