Timtailieu.net 
Phân tích tư tưởng của nhân dân qua đoạn thơ: Những người vợ nhớ chồng… Những cuộc đời đã hóa sông núi ta trong Đất nước của Nguyễn Khoa Điềm
3403
1
0
9 trang
The study intends to make practical contributions to the literature on information disclosure and corporate governance in the context of integration in Vietnam through investigating annual reports. Firstly, this paper indicated that, independent variable of audit committee is positively associated with level of voluntary information practices. Secondly, the fact that there are no ownership structures that influence levels of voluntary disclosure are surprisingly, especially for the case of foreign and institutional ownership, since these factors have been seen as important elements in the corporations’ characteristics to encourage the transparency of voluntary disclosure to the public.
Nội dung trích xuất từ tài liệu:
Impact of Ownership Structures and Auditing Teams’ Existence on Level of Information Disclosure: Evidence from Vietnam
