The Effects of Corporate Governance on Segment Reporting Disclosure: A Case Study in Vietnam

• 발행기관: 한국유통과학회
• 저자명: Quoc Thinh TRAN Ngoc Khanh Dung NGUYEN Xuan Thuy LE
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.4, 763~767쪽, 전체 5쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.04.30

영문 초록

Accounting information is essential for users. Useful information helps users to make appropriate investment-related decisions. Segment reporting disclosure plays a practical role for an investor in a business. The article data was surveyed by ordinary least squares to test the effects of corporate governance on the segment reporting disclosure. The article employed time-series data with 136 observations of the top 100 non-financial Vietnamese enterprises listed on the stock exchange in the period of 2018–2019. The research used two popular theories related to stakeholder and agency to explain the effects of factors on segment reporting disclosure. The results have identified two factors that have a positive impact on segment reporting disclosure, namely, the size of the board and the ratio of foreign members to the total number of the board. Accordingly, the managers of the top 100 Vietnamese listed enterprises should increase the number of board members as well as pay attention to the number of foreign members to contribute to improving the information disclosure on the segment reporting. It is the basis to improve the quality of information to ensure completeness and transparency. It contributes to attracting foreign investment to meet the trend of international economic integration.

목차

1. Introduction

2. Literature Review

3. Methodology

4. Research Results

5. Discussion and Policy Recommendations

6. Conclusion

키워드

Accounting Information Corporate Governance Information Disclosure Segment Reporting VN100 Index