How to cite this paper
Dang, T., Nguyen, T., Le, K., Nguyen, T & Pham, T. (2020). The information gap in corporate annual reports: Evidence from Vietnam.Accounting, 6(5), 899-912.
Refrences
Abu-Nassar, M., & Rutherford, B. A. (1996). External users of financial reports in less developed countries: the case of Jordan. The British Accounting Review, 28(1), 73-87.
Adina, P., & Ion, P. (2008). Aspects Regarding Corporate Mandatory and Voluntary Disclosure. The Journal of the Faculty of Economics – Economic, University of Oradea, 3(1), 1407-1411.
Al-Ajmi, J. (2009). Investors' use of corporate reports in Bahrain. Managerial Auditing Journal, 24(3), 266-289.
Al-Attar, J. M., & Al-Khater, K. (2007). An empirical instigation of users’ views on corporate annual reports. International Journal of Commerce & Management, 17, 312-325.
Al-Razeen, A., & Karbhari, Y. (2004). Annual corporate information: importance and use in Saudi Arabia. Managerial Auditing Journal, 19(1), 117-133.
Al-Razeen, A., & Karbhari, Y. (2007). An empirical investigation into the importance, use, and technicality of Saudi annual corporate information. Advances in International Accounting, 30, 55-74.
Al Sawalqa, F. (2012). Different Source of Corporate Financial Information and Investment Decision Opportunity: Evidence from Amman Stock Exchange (Jordan). International Journal of Business and Management, 7(7), 110-120.
Anderson, A. (1981). The usefulness of accounting and other information disclosed in corporate annual reports to institutional investors in Australia. Accounting and Business Research, 11(44), 259-265.
Baker, H. K., & Haslem, J. A. (1973). Information needs of individual investors. The Journal of Accountancy, 136(5), 64-69.
Ball, R., Kothari, S.P., & Robin A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1-51.
Béjar, Y. (2006). Perception du capital immatériel par le marché financier francais, Journal International des Sciences de l’Information et de la Communication, 33, 10-15.
Bukh, N. (2003). The relevance of intellectual capital disclosure: a paradox?. Accounting, Auditing & Accountability Journal, 16(1), 49-56.
Buzby, S. L. (1974). Selected items of information and their disclosure in annual reports. The Accounting Review, 49(3), 423-435.
Chakroun (2012). Confrontation between supply and demand for voluntary information in the annual reports in an emerging country: The Tusinian Case. International Journal of Accounting and Financial Reporting, 2(2).
Chang, J. (1999). The decline in value relevance of earnings and book value. Working Paper, University of Pennsylvania.
Chatterjee, B. (2007). Highlights in annual reports: Its perceived usefulness. International Journal of Commerce and Management, 17(1/2), 166-177.
Chatterjee, B., Mirshekary, S., Al Farooque, O., & Safari, M. (2010). Users' Information Requirements and Narrative Reporting: The Case of Iranian Firms. Australasian Accounting Business & Finance Journal, 4(2), 79-97.
Collins, D., Maydew, E., & Weiss, I. (1997). Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics, 24, 39-67.
Cooke, T. E. (1989). An empirical study of financial disclosure by Swedish companies. New York: Garland Publishing, Inc.
Ely, K., & Waymire, G. (1999). Intangible assets and stock prices in the pre-SEC era. Journal of Accounting Research, 37, 17-44.
Francis, J. K., & Schipper, K. (1999). Have financial statements lost their relevance?. Journal of Accounting Research, 37, 319-152.
Dang, T. T. H. (2011). Real situation and solutions to problems of accounting disclosures of listed companies in Vietnam. Journal of Auditing Studies, 45, 30-35.
Dang, T. T. H. (2014). The impact of annual reports on the decision of investors in Vietnam Stock Exchange. The National Conference, 2, National Economics University Press, December 2014, 763-776.
Dang, T., Phan, T., Tran, V., Tran, T., & Pham, T. (2019). The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market. Management Science Letters, 9(13), 2391-2402.
Hooks, J., Coy, D., & Davey, H. (2002). The information gap in annual reports. Accounting, Auditing and Accountability Journal, 15(4), 501-522.
Joshi, P. L., & Abdulla, J. (1994). An investigation into the information requirements of Indian private investors within annual reports. Accounting Forum, September, 5-21.
Kothari, S. P. (2001). Capital markets research in accounting. Journal of accounting and economics, 31(1-3), 105-231.
Leuz, C., & Verrecchia, R. E. (2000). The economics consequences of increased disclosures. Journal of Accounting Research, 30, 91-124.
Lindblom, C.K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. Critical Perspectives on Accounting Conference, New York, NY.
Meyer, J.W., & Rowan, B. (1977). Institutionalized organizations: formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340-363.
Mirshekary, S., & Saudagaran, S. M. (2005). Perceptions and characteristics of financial statement users in developing countries: Evidence from Iran. Journal of International Accounting Auditing & Taxation, 14, 33-54.
Myburgh, J.E. (2001). The informativeness of voluntary disclosure in the annual reports of listed industrial companies in South Africa. Meditari Accountancy Research, 9, 199-216.
Naser, K., Nuseibeh, R., & Al-Hussaini, A. (2003). Users’ perceptions of various aspects of Kuwait corporate reporting. Mangerial Auditing Journal, 18, 599-617.
Ngo, T. G. (2011). The evaluation of the efficiency of disclosed information sources of listed companies in Vietnam Stock Exchange. Journal of Economics & Development, 165(2), 58-62.
Nguyen, V. P. (2009). Information disclosures of listed companies. Accessed on May 21th, 2011 from .
O’ Donovan, G. (2002). Environmental disclosure in the annual report: extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344-371.
Omar, B., & Simon, J. (2011). Corporate aggregate disclosure practices in Jordan. Advances in Accounting, incorporating Advances in International Accounting, 27, 166-186.
Owusu-Ansah, S. (1998). The impact of corporate attributes on the extent of mandatory disclosure and reporting by the listed companies in Zimbabwe. International Journal of Accounting, 33(5), 605-631.
Sethi, S.P. (1978). Advocacy Advertising – the American experience. California Management Review, 11(1), 55-67.
Ho Chi Minh Stock Exchange, (2013a). List of companies that violate information disclosure. Accessed on December 11th, 2013 from
Ho Chi Minh Stock Exchange, (2013b). List of companies warned. Accessed on December 11th, 2013 from
Stanga, K.G. (1976). Disclosure in published annual reports. Financial Management, 5(4), 42-50.
Van Der Zahn, J-L. M., & Singh, I. (2005). Intellectual capital disclosures and the costs of capital: Empirical Analysis of Underpricing in IPOs. International Meeting of the American Accounting Association, Washington, D.C.
Adina, P., & Ion, P. (2008). Aspects Regarding Corporate Mandatory and Voluntary Disclosure. The Journal of the Faculty of Economics – Economic, University of Oradea, 3(1), 1407-1411.
Al-Ajmi, J. (2009). Investors' use of corporate reports in Bahrain. Managerial Auditing Journal, 24(3), 266-289.
Al-Attar, J. M., & Al-Khater, K. (2007). An empirical instigation of users’ views on corporate annual reports. International Journal of Commerce & Management, 17, 312-325.
Al-Razeen, A., & Karbhari, Y. (2004). Annual corporate information: importance and use in Saudi Arabia. Managerial Auditing Journal, 19(1), 117-133.
Al-Razeen, A., & Karbhari, Y. (2007). An empirical investigation into the importance, use, and technicality of Saudi annual corporate information. Advances in International Accounting, 30, 55-74.
Al Sawalqa, F. (2012). Different Source of Corporate Financial Information and Investment Decision Opportunity: Evidence from Amman Stock Exchange (Jordan). International Journal of Business and Management, 7(7), 110-120.
Anderson, A. (1981). The usefulness of accounting and other information disclosed in corporate annual reports to institutional investors in Australia. Accounting and Business Research, 11(44), 259-265.
Baker, H. K., & Haslem, J. A. (1973). Information needs of individual investors. The Journal of Accountancy, 136(5), 64-69.
Ball, R., Kothari, S.P., & Robin A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1-51.
Béjar, Y. (2006). Perception du capital immatériel par le marché financier francais, Journal International des Sciences de l’Information et de la Communication, 33, 10-15.
Bukh, N. (2003). The relevance of intellectual capital disclosure: a paradox?. Accounting, Auditing & Accountability Journal, 16(1), 49-56.
Buzby, S. L. (1974). Selected items of information and their disclosure in annual reports. The Accounting Review, 49(3), 423-435.
Chakroun (2012). Confrontation between supply and demand for voluntary information in the annual reports in an emerging country: The Tusinian Case. International Journal of Accounting and Financial Reporting, 2(2).
Chang, J. (1999). The decline in value relevance of earnings and book value. Working Paper, University of Pennsylvania.
Chatterjee, B. (2007). Highlights in annual reports: Its perceived usefulness. International Journal of Commerce and Management, 17(1/2), 166-177.
Chatterjee, B., Mirshekary, S., Al Farooque, O., & Safari, M. (2010). Users' Information Requirements and Narrative Reporting: The Case of Iranian Firms. Australasian Accounting Business & Finance Journal, 4(2), 79-97.
Collins, D., Maydew, E., & Weiss, I. (1997). Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics, 24, 39-67.
Cooke, T. E. (1989). An empirical study of financial disclosure by Swedish companies. New York: Garland Publishing, Inc.
Ely, K., & Waymire, G. (1999). Intangible assets and stock prices in the pre-SEC era. Journal of Accounting Research, 37, 17-44.
Francis, J. K., & Schipper, K. (1999). Have financial statements lost their relevance?. Journal of Accounting Research, 37, 319-152.
Dang, T. T. H. (2011). Real situation and solutions to problems of accounting disclosures of listed companies in Vietnam. Journal of Auditing Studies, 45, 30-35.
Dang, T. T. H. (2014). The impact of annual reports on the decision of investors in Vietnam Stock Exchange. The National Conference, 2, National Economics University Press, December 2014, 763-776.
Dang, T., Phan, T., Tran, V., Tran, T., & Pham, T. (2019). The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market. Management Science Letters, 9(13), 2391-2402.
Hooks, J., Coy, D., & Davey, H. (2002). The information gap in annual reports. Accounting, Auditing and Accountability Journal, 15(4), 501-522.
Joshi, P. L., & Abdulla, J. (1994). An investigation into the information requirements of Indian private investors within annual reports. Accounting Forum, September, 5-21.
Kothari, S. P. (2001). Capital markets research in accounting. Journal of accounting and economics, 31(1-3), 105-231.
Leuz, C., & Verrecchia, R. E. (2000). The economics consequences of increased disclosures. Journal of Accounting Research, 30, 91-124.
Lindblom, C.K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. Critical Perspectives on Accounting Conference, New York, NY.
Meyer, J.W., & Rowan, B. (1977). Institutionalized organizations: formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340-363.
Mirshekary, S., & Saudagaran, S. M. (2005). Perceptions and characteristics of financial statement users in developing countries: Evidence from Iran. Journal of International Accounting Auditing & Taxation, 14, 33-54.
Myburgh, J.E. (2001). The informativeness of voluntary disclosure in the annual reports of listed industrial companies in South Africa. Meditari Accountancy Research, 9, 199-216.
Naser, K., Nuseibeh, R., & Al-Hussaini, A. (2003). Users’ perceptions of various aspects of Kuwait corporate reporting. Mangerial Auditing Journal, 18, 599-617.
Ngo, T. G. (2011). The evaluation of the efficiency of disclosed information sources of listed companies in Vietnam Stock Exchange. Journal of Economics & Development, 165(2), 58-62.
Nguyen, V. P. (2009). Information disclosures of listed companies. Accessed on May 21th, 2011 from .
O’ Donovan, G. (2002). Environmental disclosure in the annual report: extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344-371.
Omar, B., & Simon, J. (2011). Corporate aggregate disclosure practices in Jordan. Advances in Accounting, incorporating Advances in International Accounting, 27, 166-186.
Owusu-Ansah, S. (1998). The impact of corporate attributes on the extent of mandatory disclosure and reporting by the listed companies in Zimbabwe. International Journal of Accounting, 33(5), 605-631.
Sethi, S.P. (1978). Advocacy Advertising – the American experience. California Management Review, 11(1), 55-67.
Ho Chi Minh Stock Exchange, (2013a). List of companies that violate information disclosure. Accessed on December 11th, 2013 from
Ho Chi Minh Stock Exchange, (2013b). List of companies warned. Accessed on December 11th, 2013 from
Stanga, K.G. (1976). Disclosure in published annual reports. Financial Management, 5(4), 42-50.
Van Der Zahn, J-L. M., & Singh, I. (2005). Intellectual capital disclosures and the costs of capital: Empirical Analysis of Underpricing in IPOs. International Meeting of the American Accounting Association, Washington, D.C.