SỞ HỮU CHÉO TRONG CÔNG TY CỔ PHẦN Ở VIỆT NAM: MINH BẠCH THÔNG TIN THEO TIÊU CHUẨN CỦA TỔ CHỨC HỢP TÁC VÀ PHÁT TRIỂN KINH TẾ

Abstract

Information transparency is an optimal solution to limit cross-ownership in enterprises, especially in joint stock companies. This situation can create a complex ownership network leading to conflicts of interest, difficult to control, and affecting many important factors that determine the company's survival, including transparency. Although Vietnamese law has provisions requiring increased transparency in the governance of joint stock companies, these are only basic information disclosure requirements and do not follow current standards and practices in the world such as the principles of corporate governance of the Organization for Economic Cooperation and Development (OECD). Therefore, according to OECD standards, the article focuses on researching information transparency in joint stock companies. From there, it points out the shortcomings and limitations and proposes solutions to improve the law to ensure information transparency in the governance of joint stock companies