Factors affecting the level of integrated reporting disclosure of companies listed on the stock exchange in Vietnam

Аннотация

The aim of this study is to identify the factors affecting the level of integrated
reporting disclosure of companies listed on the Stock Exchange in Vietnam. The study used an
unweighted disclosure index based on the content of the IIRC Framework with 200 listed firms
in Vietnam in 2020. Ordinary least square (OLS) regression model is used to determine the
factors affecting the level of integrated reporting disclosure of listed companies. The results
showed that, (1) Vietnamese listed firms disclose about 40% of the information required by the
IIRC Framework, and (2) The disclosure levels are positively associated with board
independence, audit quality, and firm size.