How to cite this paper
Tuan, T., Hung, D & Uyen, C. (2020). The effect of factors on degree of disclosing accounting information: Evidence from food industry.Accounting, 6(4), 525-532.
Refrences
Ahmed, K. & Nicholls, D. (1994). The impact of non-financial company characteristics on mandatory compliance in developing countries: The case of Bangladesh. The International Journal of Accounting, 29, 60-77.
Akhtarudin, M. (2005). Corporate Madatory Disclosure Practices in Bangladesh. International Journal of Accounting, 40, 399-422.
Alsaeed, K. (2006). The association between firm-specific characteristics and disclosure: The case of Saudi Arabia. Journal of American Academy of Business, Cambridge, 7, 310-321.
Arcay, M. R. B., & Vázquez, M. F. M. (2005). Corporate characteristics, governance rules and the extent of voluntary disclosure in Spain. Advances in Accounting, 21, 299-331.
Barako, D. G. (2007). Determinants of voluntary disclosure in Kenyan companies annual reports. African Journal of Business Management, 1, 113-128.
Cerf, R. A. (1961). Corporate Reporting and Investment Decisions. Institute of Business and Economic Research, University of California.
Chen, C., & Courtenay, M. (2006). Board composition, regulatory regime and voluntary disclosure. The International Journal of Accounting, 41, 262-289.
Cheung, S. Y. L., Connelly, J. T., & Limpaphayom, P. (2007). Determinants of corporate disclosure and transparency: Evidence from Hong Kong and Thailand. International Corporate Responsibility Series, 3, 313-342.
Cooke, T. E. (1989). Disclosure in the corporate annual report of Swedish companies, Accounting and Business Research, 19, 113.
Cooke, T. E. (1992). The impact of size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations. Accounting and Business Research, 22, 229.
Courtis, J. K. (1978). Annual report disclosure in New Zealand: Analysis of selected corporate attribute.
Deangelo, L. E. (1981). Auditor Independence “Low Balling” an Disclosure Regulation. Journal of Accounting and Economics, 3, 111-179.
Dang Thi Bich Ngoc. (2018). Research published accounting information of companies listed on Vietnam's stock market. Doctoral thesis. Financial institutions.
Doan nguyen trang phuong (2010). Factors affecting the level of information disclosure of companies listed on Vietnam's stock market. 35 years of development and integration of the University of Economics, University of Danang. Da Nang University of Economics.
Fama, E. F. & Jensen, M. C. (1983). Agency Problems and Residual Claims. Journal of Law and Economics, 26, 327-349.
Firth, M. (1979). Impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports. Accounting and Business Research, 9, 273-280.
Sui, F. W. (2001). Accounting System and Information Disclosure. KPMG, Shanghai.
Franks, J., Mayer, C., & Renneboog, L. (2001). Who disciplines management in poorly performing companies?. Journal of Financial Intermediation, 10(3-4), 209-248.
Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349.
Lakhal, F. (2005). Voluntary earnings disclosures and corporate governance: Evidence from France. Review of Accounting and Finance, 4, 64-85.
Le Thi My Hanh (2015). Transparent financial information of the Company listed on the stock market of Vietnam. Doctoral thesis. University of Economics Ho Chi Minh City.
Le Thi Truc Loan (2012). The study of the level of risk disclosure in the annual report of the petroleum enterprises listed on the Hochiminh City Stock Exchange. Da Nang University of Economics.
Malone, D., Fries, C. & Jones, T. (1993). An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry. Journal of Accounting, Auditing & Finance, 8, 249.
Marston, C. & Polei, A. (2004). Corporate Reporting on The Internet by German Companies. International Journal of Accounting Information Systems, 5, 285-311.
Mcmulen, D. A. (1996). Audit committee performance: an investigation of the consequences associated with audit committee. Auditing: A Journal of Practice & Theory, 15, 87-96,98,100-103.
Nguyen Cong Phuong, Vo Hong Tam, Huynh Ngoc Quang & Vo Thi Thuy Trang. (2012). Research Disclosure of information in financial statements of companies listed on the Ho Chi Minh City Stock Exchange, Economics University Danang.
Nguyen Huu Cuong & Le Thi Ngoc Bao. (2018). The study of factors affecting the level of disclosure of the consumer sector enterprises listed on Vietnam's stock market. Economic Research. Vietnam Institute of Economics 4/2018, No. 4 (479), 33-41.
Nguyen Thi Thanh Phuong (2012). Analysis of the factors affecting the level of disclosure of information in the financial statements of enterprises listed in the Ho Chi Minh Stock Exchange. Master thesis. The University of Danang.
Nguyen Trong Nguyen (2015). The impact of corporate governance on the quality of information in the financial statements of listed companies in Vietnam. Doctoral thesis. University of Economics, Ho Chi Minh City.
Singhvi, S. S., & Desai, H. B. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, 46(1), 129-138.
Urquiza, F. B., Navarro, M. C. A., & Trombetta, M. (2009). Disclosure indices design: does it make a difference?. Revista de Contabilidad-Spanish Accounting Review, 12(2), 253-278.
Wallace, R. S. & Naser, K. 1995. Firm specific determinants of comprehensive of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public Policy, 14, 311-368.
Akhtarudin, M. (2005). Corporate Madatory Disclosure Practices in Bangladesh. International Journal of Accounting, 40, 399-422.
Alsaeed, K. (2006). The association between firm-specific characteristics and disclosure: The case of Saudi Arabia. Journal of American Academy of Business, Cambridge, 7, 310-321.
Arcay, M. R. B., & Vázquez, M. F. M. (2005). Corporate characteristics, governance rules and the extent of voluntary disclosure in Spain. Advances in Accounting, 21, 299-331.
Barako, D. G. (2007). Determinants of voluntary disclosure in Kenyan companies annual reports. African Journal of Business Management, 1, 113-128.
Cerf, R. A. (1961). Corporate Reporting and Investment Decisions. Institute of Business and Economic Research, University of California.
Chen, C., & Courtenay, M. (2006). Board composition, regulatory regime and voluntary disclosure. The International Journal of Accounting, 41, 262-289.
Cheung, S. Y. L., Connelly, J. T., & Limpaphayom, P. (2007). Determinants of corporate disclosure and transparency: Evidence from Hong Kong and Thailand. International Corporate Responsibility Series, 3, 313-342.
Cooke, T. E. (1989). Disclosure in the corporate annual report of Swedish companies, Accounting and Business Research, 19, 113.
Cooke, T. E. (1992). The impact of size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations. Accounting and Business Research, 22, 229.
Courtis, J. K. (1978). Annual report disclosure in New Zealand: Analysis of selected corporate attribute.
Deangelo, L. E. (1981). Auditor Independence “Low Balling” an Disclosure Regulation. Journal of Accounting and Economics, 3, 111-179.
Dang Thi Bich Ngoc. (2018). Research published accounting information of companies listed on Vietnam's stock market. Doctoral thesis. Financial institutions.
Doan nguyen trang phuong (2010). Factors affecting the level of information disclosure of companies listed on Vietnam's stock market. 35 years of development and integration of the University of Economics, University of Danang. Da Nang University of Economics.
Fama, E. F. & Jensen, M. C. (1983). Agency Problems and Residual Claims. Journal of Law and Economics, 26, 327-349.
Firth, M. (1979). Impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports. Accounting and Business Research, 9, 273-280.
Sui, F. W. (2001). Accounting System and Information Disclosure. KPMG, Shanghai.
Franks, J., Mayer, C., & Renneboog, L. (2001). Who disciplines management in poorly performing companies?. Journal of Financial Intermediation, 10(3-4), 209-248.
Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349.
Lakhal, F. (2005). Voluntary earnings disclosures and corporate governance: Evidence from France. Review of Accounting and Finance, 4, 64-85.
Le Thi My Hanh (2015). Transparent financial information of the Company listed on the stock market of Vietnam. Doctoral thesis. University of Economics Ho Chi Minh City.
Le Thi Truc Loan (2012). The study of the level of risk disclosure in the annual report of the petroleum enterprises listed on the Hochiminh City Stock Exchange. Da Nang University of Economics.
Malone, D., Fries, C. & Jones, T. (1993). An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry. Journal of Accounting, Auditing & Finance, 8, 249.
Marston, C. & Polei, A. (2004). Corporate Reporting on The Internet by German Companies. International Journal of Accounting Information Systems, 5, 285-311.
Mcmulen, D. A. (1996). Audit committee performance: an investigation of the consequences associated with audit committee. Auditing: A Journal of Practice & Theory, 15, 87-96,98,100-103.
Nguyen Cong Phuong, Vo Hong Tam, Huynh Ngoc Quang & Vo Thi Thuy Trang. (2012). Research Disclosure of information in financial statements of companies listed on the Ho Chi Minh City Stock Exchange, Economics University Danang.
Nguyen Huu Cuong & Le Thi Ngoc Bao. (2018). The study of factors affecting the level of disclosure of the consumer sector enterprises listed on Vietnam's stock market. Economic Research. Vietnam Institute of Economics 4/2018, No. 4 (479), 33-41.
Nguyen Thi Thanh Phuong (2012). Analysis of the factors affecting the level of disclosure of information in the financial statements of enterprises listed in the Ho Chi Minh Stock Exchange. Master thesis. The University of Danang.
Nguyen Trong Nguyen (2015). The impact of corporate governance on the quality of information in the financial statements of listed companies in Vietnam. Doctoral thesis. University of Economics, Ho Chi Minh City.
Singhvi, S. S., & Desai, H. B. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, 46(1), 129-138.
Urquiza, F. B., Navarro, M. C. A., & Trombetta, M. (2009). Disclosure indices design: does it make a difference?. Revista de Contabilidad-Spanish Accounting Review, 12(2), 253-278.
Wallace, R. S. & Naser, K. 1995. Firm specific determinants of comprehensive of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public Policy, 14, 311-368.