Các nhân tố tác động đến việc công bố thông tin phi tài chính của các doanh nghiệp thuỷ sản trên thị trường chứng khoán Việt Nam

Abstract

This study analyzes the level of non-financial information disclosure (NFID) among listed seafood enterprises on the Vietnamese stock market, in accordance with Circular 96/TT-BTC (2020). Based on a sample of 216 observations from 2016 to 2023, the findings indicate that profitability, liquidity, firm age, institutional ownership, CEO age, and Big 4 auditing positively influence NFID. In contrast, firm size, business complexity, geographical location, state ownership, and CEO gender have a negative impact. These findings not only reinforce existing theories on information transparency in developing economies but also highlight the unique characteristics of Vietnam’s seafood industry. Building on these results, the study
provides recommendations to enhance transparency in information disclosure, which can improve corporate governance, support investors, and assist regulatory bodies in fostering the sustainable development of Vietnam’s stock market.