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Factors Affecting the Level of Financial Information Transparency – Evidence from Top 30 Listed Companies in Singapore, Philippines, and Vietnam

Conference paper
Part of the Studies in Computational Intelligence book series (SCI, volume 760)

Abstract

The level of financial information transparency (FIT) is important for listed companies on the stock markets of countries, since it ensures that the users get quality information. Because of this importance, the authors use the panel data methodology to examining the factors affecting to the FIT of the top 30 listed companies in Singapore, Philippines and Vietnam for the period 2012–2016. As a result, we find all the factors – related both to corporate governance and to financial indicators – that affect the FIT in these countries. It turns out that the factors are largely the same for all three countries, but the numerical effect of each factor on the FIT is somewhat different in different countries.

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Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  1. 1.Banking University of Ho Chi Minh CityHo Chi Minh CityVietnam

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