The objective of the thesis is to studying the factors and evaluating the level of information disclosure in the annual report of listed companies at a certain historical period, in the context of a changing in the regulation of information disclosure of listed company. Specifically: (1) Evaluating the level of information disclosure in annual reports; (2) Identify and assess the influence of factors on the level of information disclosure of listed companies at this time. | Summary of Doctoral dissertation: Research on factors affecting the level of disclosure in the annual reports of listed firms on Ho Chi Minh stock exchange (HOSE)