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Effect of corporate governance composite factors on financial disclosure transparency: Expirical evidence of research in Vietnam
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The research examines the effect of corporate governance composite factors on financial disclosure transparency in Vietnamese listed firms based on three components that are Earnings Aggressiveness – EA, Earnings Smoothing – ES, and Loss Avoidance - LA. Based on 353 listed firms in HOSE and HNX during 2013-2021, this study conducts panel regression analyst to examine and evaluate this evidence. The outcome for this study demonstrated that corporate governance composite factors has significant relationship with financial disclosure transparency according to earning smoothing and loss avoidance models.
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