Số No. 03 June (34)-2025 Journal of Finance & Accounting Research - Trang 83

Tóm tắt tiếng Việt:

English Summary:

This study aims to assess the impact of factors related to the ownership structure of enterprises (state ownership, foreign ownership, and institutional ownership) on financial information transparency through (FIT) the income amplification, income smoothing, and loss concealment models. The research results are applied through panel data models and secondary data with Stata 18 software based on data from 2.827 observations of 257 listed companies in the period 2012-2022 on the Vietnamese stock market. The research results show that state ownership has an impact on financial information transparency through income amplification and income smoothing models. In addition, institutional ownership is correlated with financial information transparency through the loss concealment model.

Từ khóa: ownership structure, foreign ownership, state ownership, institutional ownership, financial information transparency

Số lượt đọc: 28 - Số lượt tải về: 17

DOI Code: https://doi.org/10.71374/jfar.v25.i3.18