Factors affecting segment reporting of listed companies: Evidence from listed companies on HOSE
Abstract
The information disclosure and transparency in order to reduce the risk for investors is an urgent problem, in which segment reporting plays an important role in providing necessary information. This study evaluated factors affecting segment reporting and offered suggestions for information transparency in segment reporting of listed companies. The results showed that variables of size, leverage, age and ownership are positively correlated with segment reporting. Therefore the authors suggested policies for companies to increase their provision of necessary information, contributing to the reduction of risk for investors.
điểm /
đánh giá
Published
2016-04-11
Issue
Section
ARTILES
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