Tower, Greg; Vu, Kelly Anh; Scully, Glennda - In: Asian Review of Accounting 19 (2011) September, pp. 125-146
Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior …)) are employed to generate empirical insights. Findings – The results indicate that the level of voluntary disclosure among … Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior …