The Influence of Information Transparency and Disclosure on the Value of Listed Companies: Evidence from Vietnam

Abstract

This analysis examines the influence of information transparency and disclosure on the value of companies listed on the Vietnamese stock market. Data employed in this study were primarily gathered from the audited financial statements, management reports and other related documents of 430 publicly traded firms listed on the Ho Chi Minh Stock Exchange (HOSE) and Ha Noi Stock Exchange (HNX) for the time period from 2014 through 2016. Using the GMM (Generalized Method of Moments) approach, the empirical findings indicate that the level of transparency and disclosure of the companies has a significant positive effect on firm value as measured by Tobin’s Q.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 21 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.