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Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

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Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

UNIVERSITY OF ECONOMICS HO CHI MINH CITY VIETNAMINSTITUTE OF SOCIAL STUDIES THE HAGUE THE NETHERLANDSVIETNAM - NETHERLANDS PROGRAM FOR M.A IN DEVELOPM

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam MENT ECONOMICSOWNERSHIP STRUCTURE, AUDIT QUALITY AND INFORMATION DISCLOSURE: AN APPROACH AT FIRM LEVEL IN VIETNAM.ByQUACH MANH HUNGMASTER OF ARTS IN D

EVELOPMENT ECONOMICSHo Chi Minh City, March 2014ABSTRACTThis paper investigates the relationship between the ownership concentration, audit quality an Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

d the amount of firm-specific information captured in the stock price. The study covers 195 Vietnamese listed firms on the Hochiminh stock market from

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

2006 to 2011. The findings confirm the positive relationship between the ownership of the largest shareholder and the stock price informativeness of

UNIVERSITY OF ECONOMICS HO CHI MINH CITY VIETNAMINSTITUTE OF SOCIAL STUDIES THE HAGUE THE NETHERLANDSVIETNAM - NETHERLANDS PROGRAM FOR M.A IN DEVELOPM

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam close more information to the market if his asset, tied with the stock price, is large. The reason is that the asset value could be reduced when the i

nvestors punish the owner bad behavior by discounting the stock price. In addition, the results also show a positive impact of audit quality on the di Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

sclosure of firm specific information. Moreover, a trend of better information environment for information disclosure is also discovered. Finally, thi

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

s research also finds out that the ownership concentration of top 3 largest shareholders also has a similar positive impact on the corporate disclosur

UNIVERSITY OF ECONOMICS HO CHI MINH CITY VIETNAMINSTITUTE OF SOCIAL STUDIES THE HAGUE THE NETHERLANDSVIETNAM - NETHERLANDS PROGRAM FOR M.A IN DEVELOPM

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam sincerely and gratefully thank Dr. Pham Thi Rich Ngoc. my enthusiastic supervisor, for her great support, crucial advice and precious guidance during

my thesis completion.Besides. I would like TO thank Dr. Truong Dang Thuy who also gave me useful assistance for my thesis. More special thanks go to Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

the Vietnam - Netherlands program, especially professors, staffs and classmates, for their helps, encouragement and wondertill knowledge.Last but not

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

least. I would like to thank my family for their sacrifices for supporting me in not only the thesis writing but also my whole life.TABLE OF CONTENTSA

UNIVERSITY OF ECONOMICS HO CHI MINH CITY VIETNAMINSTITUTE OF SOCIAL STUDIES THE HAGUE THE NETHERLANDSVIETNAM - NETHERLANDS PROGRAM FOR M.A IN DEVELOPM

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam .................................................................IITABLE OF CONTENTS..................................................................

.......................iiiLIST OF TABLES..............................................................................................VLIST OF FIGURES Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

............................................................................................Vi1.INTRODUCTION..........................................

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

.................................................11.1.Problem statement...............................................................................

UNIVERSITY OF ECONOMICS HO CHI MINH CITY VIETNAMINSTITUTE OF SOCIAL STUDIES THE HAGUE THE NETHERLANDSVIETNAM - NETHERLANDS PROGRAM FOR M.A IN DEVELOPM

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam ..........................................................31.4.Data and methodology...................................................................

...........41.5.Thesis structure..................................................................................42.LITERATURE REVIEW................ Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

......................................................................52.1.Some concepts..............................................................

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

.......................52.1.1.Corporate disclosure........................................................................52.1.2.Ownership concentrati

UNIVERSITY OF ECONOMICS HO CHI MINH CITY VIETNAMINSTITUTE OF SOCIAL STUDIES THE HAGUE THE NETHERLANDSVIETNAM - NETHERLANDS PROGRAM FOR M.A IN DEVELOPM

Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam .................................................72.1.4.State joint stock firm......................................................................72

.2.Theoretical literature............................................................................7 Luận văn thạc sĩ ownership structure, audit quality and information disclosure, an approach at firm level in vietnam

UNIVERSITY OF ECONOMICS HO CHI MINH CITY VIETNAMINSTITUTE OF SOCIAL STUDIES THE HAGUE THE NETHERLANDSVIETNAM - NETHERLANDS PROGRAM FOR M.A IN DEVELOPM

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