ENTERPRISE SCALE AND THE LEVEL OF ACCOUNTING INFORMATION DISCLOSURE

Abstract

Vietnam's stock market in 2024 will have more bright spots coming from the support of the macro-economy, business performance, and internal factors of the market. Vietnam's economic growth still maintains the highest growth rate in the world. The information technology system that manages and operates transactions on the Vietnamese stock market can deploy more appropriate financial products on the market. The purpose of this study is to determine the effect of enterprise scale on the level of accounting information disclosure of securities firms listed on the Vietnam stock market. The authors will use the OLS, FEM, REM, and GLS methods combined with statistic analysis with Stata software and the synthesis method. The article analyzed the level of accounting information disclosure by securities firms based on secondary data provided by Global Data Services Company and compiled by the authors. Our findings show enterprise scale has an impact on the level of accounting information disclosure by securities firms. This research uses the data of securities firms listed on the Vietnam stock market based on previous studies. Within the context of the stock market's opportunities in 2024, they will be clearer and brighter than in 2023. According to forecasts, business growth will return to positive numbers compared to 2023. These variables are useful solutions for the economy.