Các yếu tố ảnh hưởng đến mức độ tự nguyện của các công ty khi công bố thông tin niêm yết trên sở giao dịch chứng khoán HOSE

Abstract

Stock market is an intermediary in the activities of investors, therefore, in order for the market to operate effectively, the disclosure of information is of utmost importance. The state has mandatory regulations for companies to disclose information, in addition, companies are also looking to disclose voluntarily to clarify information to investors. By using quantitative research methodology, this study analyzed data from 250 companies listed on Ho Chi Minh City Stock Exchange (HOSE). The results indicate that the following factors: scale; type of ownership; profit; financial leverage; auditing company; proportion of non-executive members in the board affecting the level of voluntary disclosure of company information. The author also proposed solutions to improve the level voluntary disclosure of information of companies listed on HOSE.