Số No. 03 June (34)-2025 Journal of Finance & Accounting Research - Trang 29

Tóm tắt tiếng Việt:

English Summary:

Cooperatives operate under a distinct management model, prioritizing social benefits over profit maximization. Transparent financial disclosure plays a crucial role in protecting members' rights, reducing conflicts, and improving access to funding. This study systematically reviews existing research on financial disclosure and its influencing factors, such as firm size, profitability, leverage, and regulatory environment. While previous studies have mainly focused on corporations, cooperatives require a more tailored approach. The research findings will provide a basis for developing policies that enhance accountability and improve financial management and sustainability in cooperatives.

Từ khóa: information disclosure; cooperative; financial statement disclosure.

Số lượt đọc: 48 - Số lượt tải về: 26

DOI Code: https://doi.org/10.71374/jfar.v25.i3.06