摘要：This study is an empirical research into the gap between disclosures in annual reports by listed companies and the needs of information by individual investors for investing decisions. The research uses some quantitative methods with the data collected from the annual reports of the top 30 non-financial listed companies having the high market capitalization and good liquidity on the Vietnam Stock Exchange. The authors compare 82 information disclosed by the corporates with the expectations of the investors by using SPSS 22. The results indicate that there is a discrepancy between the perception of individual investors and listed companies about the useful information in the corporate reports. In addition, both the mandatory and voluntary disclosures do not satisfy the requirements of the investors; however, the mandatory information is provided more than the voluntary one by the listed companies.
