Factors Influencing Information Disclosure in the Interim Financial Statements of Listed Companies in Philippines and Vietnam: A Quantitative Comparison and Policy Implications

Abstract

This study measures and compares the level of interim financial reporting disclosure of listed companies in the Philippines and Vietnam. The research results reveal that the level of information disclosure in the interim financial statements of listed companies in the Philippines is higher than that of listed companies in Vietnam. Based on the research findings, the study proposes some suggestions to improve the disclosure level in interim financial statements of listed companies in
Vietnam.