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Factors affecting the non financial disclosure level of companies listed in Vietnam stock market in fast moving consumer goods industry

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10.10.2023

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The growth of Fast-Moving Consumer Goods - FMCG requires businesses to be more attentive and concerned about the role of the non-financial information disclosure to meet a competitive advantage and enhance long-term development. This research identifies factors that can affect the non-financial information level of the FMCG companies listed in Vietnam Stock Market. The results show that profitability ratio, business size, independent auditing firms and the number of members of board of directors have a positive impact on the company's nonfinancial information disclosure level.
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Factors affecting the non financial disclosure level of companies listed in Vietnam stock market in fast moving consumer goods industry

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