Factors Influencing Information Disclosure in the Interim Financial Statements of Listed Companies in Philippines and Vietnam: A Quantitative Comparison and Policy Implications

  • Nguyen Huu CUONG
  • Han Nhu THIEN

Tóm tắt

This study measures and compares the level of interim financial reporting disclosure of listed companies in the Philippines and Vietnam. The research results reveal that the level of information disclosure in the interim financial statements of listed companies in the Philippines is higher than that of listed companies in Vietnam. Based on the research findings, the study proposes some suggestions to improve the disclosure level in interim financial statements of listed companies in
Vietnam. 

Tác giả

Nguyen Huu CUONG


Da Nang University of Economics

Han Nhu THIEN

The University of Da Nang – Kon Tum Campus

điểm /   đánh giá
Phát hành ngày
2025-06-05
In ra
Tập. 111 Số. Issue 3 (2022)
Chuyên mục
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