The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market
This paper presents an empirical investigation on the perceptions of individual investors about the impact of accounting disclosures on their decision makings on the stock exchange market. The study uses some quantitative methods with survey questionnaires sent to investors participating in the Viet...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2019-07-01
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| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol9/msl_2019_190.pdf |
| _version_ | 1818001632975126528 |
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| author | Thi Thuy Hang Dang Trung Kien Phan Van Thuan Tran Thi Nam Thanh Tran Thanh Long Pham |
| author_facet | Thi Thuy Hang Dang Trung Kien Phan Van Thuan Tran Thi Nam Thanh Tran Thanh Long Pham |
| author_sort | Thi Thuy Hang Dang |
| collection | DOAJ |
| description | This paper presents an empirical investigation on the perceptions of individual investors about the impact of accounting disclosures on their decision makings on the stock exchange market. The study uses some quantitative methods with survey questionnaires sent to investors participating in the Vietnam stock market. By using SPSS 22, the research develops a research model with 11 accounting information groups (factors) which are measured by 82 items. The results indicate that the income information significantly affected investors’ decisions on buying, selling and holding securities while the information on assets, the accounting principles and policies had little impact on individuals’ investment decisions. The voluntary disclosures, however, show more effects than mandatory disclosures on the investors' decision making. |
| first_indexed | 2024-04-14T03:35:59Z |
| format | Article |
| id | doaj.art-90e4d6c1b1f24067b0316414ef603e0f |
| institution | Directory Open Access Journal |
| issn | 1923-9335 1923-9343 |
| language | English |
| last_indexed | 2024-04-14T03:35:59Z |
| publishDate | 2019-07-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Management Science Letters |
| spelling | doaj.art-90e4d6c1b1f24067b0316414ef603e0f2022-12-22T02:14:45ZengGrowing ScienceManagement Science Letters1923-93351923-93432019-07-019132391240210.5267/j.msl.2019.7.016The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock MarketThi Thuy Hang DangTrung Kien PhanVan Thuan TranThi Nam Thanh TranThanh Long PhamThis paper presents an empirical investigation on the perceptions of individual investors about the impact of accounting disclosures on their decision makings on the stock exchange market. The study uses some quantitative methods with survey questionnaires sent to investors participating in the Vietnam stock market. By using SPSS 22, the research develops a research model with 11 accounting information groups (factors) which are measured by 82 items. The results indicate that the income information significantly affected investors’ decisions on buying, selling and holding securities while the information on assets, the accounting principles and policies had little impact on individuals’ investment decisions. The voluntary disclosures, however, show more effects than mandatory disclosures on the investors' decision making.http://www.growingscience.com/msl/Vol9/msl_2019_190.pdfInvestorsDecision-makingAccounting InformationDisclosuresVietnam Stock Exchange |
| spellingShingle | Thi Thuy Hang Dang Trung Kien Phan Van Thuan Tran Thi Nam Thanh Tran Thanh Long Pham The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market Management Science Letters Investors Decision-making Accounting Information Disclosures Vietnam Stock Exchange |
| title | The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market |
| title_full | The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market |
| title_fullStr | The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market |
| title_full_unstemmed | The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market |
| title_short | The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market |
| title_sort | impact of accounting disclosures on individual investors decision making in vietnam stock market |
| topic | Investors Decision-making Accounting Information Disclosures Vietnam Stock Exchange |
| url | http://www.growingscience.com/msl/Vol9/msl_2019_190.pdf |
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