THE FACTORS INFLUENCING THE LEVEL OF INFORMATION DISCLOSURE BY STATE-OWNED ENTERPRISES IN VIETNAM
Abstract
This article explores factors influencing the level of information disclosure bySOEs in Vietnam. These factors has been developed and tested the level of
information disclosure of SOEs including enterprise size, financial leverage,
liquidity, the ROE and auditing. This study used the least squares regression
model, applying SPSS 20 software to analyze data of 152 SOEs. The research
results has indicated that the size of enterprises and auditing are positively
correlated with the level of information disclosure; Financial leverage, liquidity,
ROE do not affect the level of SOE disclosure. Based on the results of the study,
some suggestions were made to improve information disclosure in SOEs in
Vietnam.