The implementation of responsible information, accountability and financial responsibility for the parties concerned has been reflected in the annual report and financial statements is one of the important factors that have a positive impact on the value of the company's shares on the market. This is in line with studies by Healy and Palepu (2001), and Meek et al. (1995) asserts the quality of published information also reflects the contradictions and the disproportionate representation of information within the company, so when good quality information that helps investors evaluate about the asset quality as well as the risk of investment.
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