The study intends to make practical contributions to the literature on information disclosure and corporate governance in the context of integration in Vietnam through investigating annual reports. Firstly, this paper indicated that, independent variable of audit committee is positively associated with level of voluntary information practices. Secondly, the fact that there are no ownership structures that influence levels of voluntary disclosure are surprisingly, especially for the case of foreign and institutional ownership, since these factors have been seen as important elements in the corporations’ characteristics to encourage the transparency of voluntary disclosure to the public. |
