How to cite this paper
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.
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. Annals of the University of Oradea: Economic Science, 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. (2007). An empirical investigation into the importance, use, and tech-nicality of Saudi annual corporate information. Advances in International Accounting, 30, 55-74.
Al-Razeen, A., & Karbhari, Y. (2004). Annual corporate information: importance and use in Saudi Arabia, Managerial Auditing Journal, 19(1), 117-133.
Anderson, A. (1981). The usefulness of accounting and other information disclosed in corporate annu-al 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 Ac-countancy, 136(5), 64-69.
Beyer, A., & Guttman, I. (2010). Voluntary Disclosure, Disclosure Bias and Real Effects. Stanford University Press, Feb. 2010.
Chen, C. J., Chen, S., & Su, X. (2001). Is accounting information value-relevant in the emerging Chi-nese stock market?. Journal of International Accounting, Auditing and Taxation, 10(1), 1-22.
Cooke, T. E. (1989). An empirical study of financial disclosure by Swedish companies. New York: Garland Publishing, Inc.
Dang, T. T. H. (2014). The impact of annual reports on the decision of investors in Vietnam Stock Ex-change. The National Conference, 2, National Economics University Press, December 2014, pp.763-776.
Dang, T. T. H. (2011). Real situation and solutions to problems to accounting disclosures of listed companies in Vietnam. Journal of Auditing Studies, 45, 30-35.
Gao, P. (2007). Keynesian Beauty contest, Accounting disclosure, and Market efficiency. Forthcoming in the Journal of Accounting Research, seminar in the 2007 AAA Northeast Region Meeting and the 2007 AAA Chicago Meeting.
Han, B. H., Jennings, R., & Noel, J. (1992). Communication of nonearnings information at the finan-cial statements release date. Journal of Accounting and Economics, 15, 63-86.
Healy, P. M. and Palepu, G. (2001). Information asymmetry corporate disclosure, and the capital mar-kets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31, 405-440.
Kanodia, C. (2006). Accounting disclosure and real effects. Foundation and Trends in Accounting, 1(3), 176-258.
Laohapolwatana, W. T., Smith, M., & Howieson, B. (2005). The Impact of Voluntary Disclosures on Sell-Side Analyst Stock Recommendations: Australian Evidence. Working Paper 0511, School of Accounting, Finance and Economics & FIMARC Working Paper Series, Edith Cowan University, November 2005.
Mirshekary, S., & Saudagaran, S. M. (2005). Perceptions and characteristics of financial statement us-ers in developing countries: Evidence from Iran. Journal of International Accounting, Auditing and Taxation, 14(1), 33-54.
Nicholls, D., & Ahmed, K. (1995). Disclosure quality in corporate annual reports of non-financial companies in Bangladesh. Research in Accounting in Emerging Economies, 3(2), 149-170.
Ngo, T. G. (2011). The evaluation of the efficiency of disclosed information sources of listed compa-nies 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 .
Omberg, T. (2012). Making financial reports more effective and useful. Financial Executive, 28(1), 32-35.
Scott, W. R. (2002). An international comparison and evaluation of financial accounting concepts statements. Canadian Accounting Perspectives, 1(2), 163-184.
Wallace, R. S. O. (1988). Intranational and international consensus on the importance of disclosure items in financial reports: a Nigerian case study. The British Accounting Review, 20(3), 223-265.
Adina, P., & Ion, P. (2008). Aspects regarding corporate mandatory and voluntary disclosure. Annals of the University of Oradea: Economic Science, 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. (2007). An empirical investigation into the importance, use, and tech-nicality of Saudi annual corporate information. Advances in International Accounting, 30, 55-74.
Al-Razeen, A., & Karbhari, Y. (2004). Annual corporate information: importance and use in Saudi Arabia, Managerial Auditing Journal, 19(1), 117-133.
Anderson, A. (1981). The usefulness of accounting and other information disclosed in corporate annu-al 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 Ac-countancy, 136(5), 64-69.
Beyer, A., & Guttman, I. (2010). Voluntary Disclosure, Disclosure Bias and Real Effects. Stanford University Press, Feb. 2010.
Chen, C. J., Chen, S., & Su, X. (2001). Is accounting information value-relevant in the emerging Chi-nese stock market?. Journal of International Accounting, Auditing and Taxation, 10(1), 1-22.
Cooke, T. E. (1989). An empirical study of financial disclosure by Swedish companies. New York: Garland Publishing, Inc.
Dang, T. T. H. (2014). The impact of annual reports on the decision of investors in Vietnam Stock Ex-change. The National Conference, 2, National Economics University Press, December 2014, pp.763-776.
Dang, T. T. H. (2011). Real situation and solutions to problems to accounting disclosures of listed companies in Vietnam. Journal of Auditing Studies, 45, 30-35.
Gao, P. (2007). Keynesian Beauty contest, Accounting disclosure, and Market efficiency. Forthcoming in the Journal of Accounting Research, seminar in the 2007 AAA Northeast Region Meeting and the 2007 AAA Chicago Meeting.
Han, B. H., Jennings, R., & Noel, J. (1992). Communication of nonearnings information at the finan-cial statements release date. Journal of Accounting and Economics, 15, 63-86.
Healy, P. M. and Palepu, G. (2001). Information asymmetry corporate disclosure, and the capital mar-kets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31, 405-440.
Kanodia, C. (2006). Accounting disclosure and real effects. Foundation and Trends in Accounting, 1(3), 176-258.
Laohapolwatana, W. T., Smith, M., & Howieson, B. (2005). The Impact of Voluntary Disclosures on Sell-Side Analyst Stock Recommendations: Australian Evidence. Working Paper 0511, School of Accounting, Finance and Economics & FIMARC Working Paper Series, Edith Cowan University, November 2005.
Mirshekary, S., & Saudagaran, S. M. (2005). Perceptions and characteristics of financial statement us-ers in developing countries: Evidence from Iran. Journal of International Accounting, Auditing and Taxation, 14(1), 33-54.
Nicholls, D., & Ahmed, K. (1995). Disclosure quality in corporate annual reports of non-financial companies in Bangladesh. Research in Accounting in Emerging Economies, 3(2), 149-170.
Ngo, T. G. (2011). The evaluation of the efficiency of disclosed information sources of listed compa-nies 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 .
Omberg, T. (2012). Making financial reports more effective and useful. Financial Executive, 28(1), 32-35.
Scott, W. R. (2002). An international comparison and evaluation of financial accounting concepts statements. Canadian Accounting Perspectives, 1(2), 163-184.
Wallace, R. S. O. (1988). Intranational and international consensus on the importance of disclosure items in financial reports: a Nigerian case study. The British Accounting Review, 20(3), 223-265.