Impact Of Corporate Governance For Listed Companies In Vietnam Accounting Information Disclosure Quality

In ten countries of ASEAN,Vietnam is the seventh country to establish a securities trading market.July 20,2000 listing of the Ho Chi Minh Municipal Securities and exchange center,which means that the official launch of the Southeast Asian socialist countries in the Southeast Asian market.Vietnam's stock market in recent years has been extremely rapid growth,as of 2015 in Ho Chi Minh and Hanoi exchange listing the number of listed companies reached 692,the international financial community on Vietnam's stock market and stable operation and initial success given the high degree of recognition.The current situation and Prospect of the development of the securities market in Vietnam are increasingly being international attention,and it has become the main target market of international investors.How to regulate and develop the stock market under the socialist market economy system has always been the focus of much attention.There are some big problems that can not be ignored,for example: the quality of accounting information disclosure is not high.To solve this problem,as a Chinese overseas Vietnamese is that it is necessary to study.Listing Corporation governance and disclosure of accounting information is closely related to the effective governance of listing Corporation is essential to improve the quality of accounting information of listing Corporation.To explore the impact of Vietnamese listing Corporation governance on the quality of accounting information disclosure,help to explore and improve the effectiveness of the listing Corporation accounting information quality and corporate governance.In this paper,the empirical research method in summary and reference previous corporate governance and accounting information quality research in the disclosure,from the normative analysis perspective explores the influence of corporate governance on the accounting information disclosure quality,combining selection to corporate governance on the accounting information disclosure quality proxy variables proposed five hypotheses,and relevant data in Hanoi,Vietnam stock exchange in the first half of 2013 to 2015,197 of listed companies as the research sample,using SPSS and excel tools,on corporate governance and Vietnam listed company information disclosure quality of empirical research.That perfect corporate governance can guarantee the accounting information disclosed by timely,complete and full.Based on this conclusion,this paper further combined with the basic situation of Vietnam at the present stage,analysis of the influence of defects in the corporate governance of listing Corporation and Vietnam may have on the disclosure of accounting information.