摘要：This paper presents an empirical investigation on the perceptions of individual investors about the
impact of accounting disclosures on their decision makings on the stock exchange market. The
study uses some quantitative methods with survey questionnaires sent to investors participating in
the Vietnam stock market. By using SPSS 22, the research develops a research model with 11
accounting information groups (factors) which are measured by 82 items. The results indicate that
the income information significantly affected investors’ decisions on buying, selling and holding
securities while the information on assets, the accounting principles and policies had little impact
on individuals’ investment decisions. The voluntary disclosures, however, show more effects than
mandatory disclosures on the investors' decision making.
关键词：Investors
Decision;making
Accounting Information
Disclosures
Vietnam Stock Exchang
