期刊名称：Journal of Applied Economics and Business Research
电子版ISSN：1927-033X
出版年度：2012
卷号：2
期号：2
页码：69-90
出版社：Journal of Applied Economics and Business Research
摘要：This study has involved listening to the gap between Financial Analysts’ requirements and Financial Managers’ viewpoints of information disclosure with the meeting ability of available information in the Vietnamese non-financial listed companies’ annual reports. Investigating annual reports of 199 non-financial listed companies in Vietnam in 2009, the results suggest that both Financial Analysts (F.A) and Financial Managers (F.M) had a high agreement about the important level of items, and the preparers need to disclose much more information in annual reports to meet the requirements of users. The research also finds that the low level of disclosure about the corporations’ human resources in a developing country like Vietnam was obviously similar with that in developed countries like Japan and Ireland, since this data was difficult to retain. The results of study may be of interest of those who are concerned with upgrading quality of Vietnamese corporate annual reports to help the users to make a good and timely decision in business and investment basing on the accurate and up-to-date data sources.
