SCIENCE@home

The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market

Thi Thuy Kieu Dang,T. Kien,V. Tran,T. Tran,Thanh Long Pham

Published 2019 in Management Science Letters

ABSTRACT

Article history: Received: June 15 2019 Received in revised format: June 15 2019 Accepted: July 8, 2019 Available online: July 8, 2019 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. © 2019 by the authors; licensee Growing Science, Canada

PUBLICATION RECORD

CITATION MAP

EXTRACTION MAP

CLAIMS

  • No claims are published for this paper.

CONCEPTS

  • No concepts are published for this paper.

REFERENCES

Showing 1-16 of 16 references · Page 1 of 1

CITED BY

Showing 1-8 of 8 citing papers · Page 1 of 1