.HCM 2013 .HCM T 60340201 TS 2013 2013 Trang 1.1 1.1.1 1.1.2 1.1.3 1.1.3.1 1.1.3.2 1.1.3.3 1.1.4 1.1.4.1 1.1.4.2 1.1.4.3 1.2 10 1.2.1 10 1.2.2 10 1.2.2.1 N 10 1.2.2.2 12 1.2.2.3 13 1.2.2.4 1.2.3 TT 14 14 1.2.3.1 14 1.2.3.2 15 1.2.4 16 1.2.4.1 16 1.2.4.2 18 1.2.4.3 22 1.2.5 23 1.2.5.1 23 1.2.5.2 23 1.3 25 1.3.1 25 1.3.1.1 25 1.3.1.2 27 1.3.1.3 28 1.3.2 30 31 2: 32 2.1 h 32 2.1.1 32 2.1.2 35 2.2 35 2.2.1 35 2.2.2 36 2.2.3 36 2.3 37 2.3.1 38 2.3.2 40 2.3.3 40 2.3.4 42 2.4 43 2.4.1 43 2.4.2 46 1.2.4.1 46 1.2.4.2 47 2.4.3 47 2.4.3.1 47 2.4.3.2 50 2.4.4 51 2.4.5 54 2.5 56 2.5.1 57 2.5.2 58 2.5.3 59 60 G 61 3.1 Nam 61 3.1.1 tr 62 3.1.2 61 3.1.3 63 3.2 63 3.2.1 63 3.2.1.1 63 3.2.1.2 .64 3.2.1.3 H 64 3.2.1.4 65 3.2.1.5 C 66 3.2.1.6 66 3.2.2 67 3.2.3 68 3.2.4 70 3.3 70 3.3.1 70 3.3.2 70 3.3.3 71 3.3.4 72 3.3.5 tr 73 3.3.6 73 73 75 1: K 52/2012/TT- 1: 5.3 -BTC BCTC : BCTN : CBTT : CTCK : : : SGDCK : TTCK : UBCK : UBCKNN : Descriptive Statistics Mean TRANSP SIZE3 Q TURNOVER FIX DEBT Std Deviation 3.66450 2.18605 1.26230 75237 28103 43160 N 581181 1.658930 730327 679002 175371 193368 30 30 30 30 30 30 Model Summary Model R R Square Adjusted R Square 769a 591 a Predictors: (Constant), DEBT, SIZE3, FIX, TURNOVER, Q Std Error of the Estimate 506 408337 ANOVAb Model Sum of Squares df Mean Square Regression 5.794 1.159 Residual 4.002 24 F Sig .000a 167 6.949 Total 9.795 29 a Predictors: (Constant), DEBT, SIZE3, FIX, TURNOVER, Q b Dependent Variable: TRANSP Coefficientsa Unstandardized Coefficients Model B (Constant) Std Error 1.260 099 061 Q 294 TURNOVER Beta t 1.220 SIZE3 Standardized Coefficients Sig 1.033 312 281 1.629 116 147 369 1.998 057 224 123 262 1.820 081 -.038 454 -.011 -.083 935 DEBT -.650 a Dependent Variable: TRANSP 411 -.216 -1.580 127 FIX Descriptive Statistics Mean TRANSP SIZE1 ROA Std Deviation 3.66450 2.24128 09557 N 581181 1.254142 093913 30 30 30 Model Summary Model R R Square a 733 a Predictors: (Constant), ROA, SIZE1 Adjusted R Square 538 Std Error of the Estimate 504 409430 ANOVAb Model Sum of Squares df Mean Square Regression 5.269 2.635 Residual 4.526 27 Sig .000a 168 Total 9.795 a Predictors: (Constant), ROA, SIZE1 b Dependent Variable: TRANSP F 29 15.717 Coefficientsa Unstandardized Coefficients Model B Std Error (Constant) 330 129 062 ROA 4.520 a Dependent Variable: TRANSP 823 Beta t 1.400 SIZE1 Standardized Coefficients Sig .236 815 279 2.101 045 730 5.491 000 Descriptive Statistics Mean TRANSP SIZE2 ROA Std Deviation 3.66450 2.14586 09557 N 581181 1.745692 093913 30 30 30 Model Summary Model R R Square 801a a Predictors: (Constant), ROA, SIZE2 Adjusted R Square 642 Std Error of the Estimate 615 360442 ANOVAb Model Sum of Squares df Mean Square Regression 6.288 3.144 Residual 3.508 27 Sig .000a 130 Total 9.795 a Predictors: (Constant), ROA, SIZE2 b Dependent Variable: TRANSP F 29 24.198 Coefficientsa Unstandardized Coefficients Model B Std Error (Constant) 101 152 041 ROA 3.154 a Dependent Variable: TRANSP 768 Beta t 865 SIZE2 Standardized Coefficients Sig .117 908 457 3.679 001 510 4.106 000 Descriptive Statistics Mean TRANSP SIZE3 ROA Std Deviation N 3.66450 2.18605E1 581181 1.658930 30 30 09557 093913 30 Model Summary Model R R Square 773a a Predictors: (Constant), ROA, SIZE3 Adjusted R Square 598 Std Error of the Estimate 568 382127 ANOVAb Model Sum of Squares df Mean Square Regression 5.853 2.926 Residual 3.943 27 Sig .000a 146 Total 9.795 a Predictors: (Constant), ROA, SIZE3 b Dependent Variable: TRANSP F 29 20.041 Coefficientsa Unstandardized Coefficients Model B Std Error (Constant) 401 134 044 ROA 3.576 a Dependent Variable: TRANSP 784 Beta t 956 SIZE3 Standardized Coefficients Sig .419 678 382 3.011 006 578 4.560 000 Descriptive Statistics Mean TRANSP Q Std Deviation 3.66450 1.26230 N 581181 730327 30 30 Model Summary Model R R Square 672a a Predictors: (Constant), Q Adjusted R Square 451 Std Error of the Estimate 432 438147 ANOVAb Model Sum of Squares df Mean Square Regression 4.420 4.420 Residual 5.375 28 Sig .000a 192 9.795 F 29 Total a Predictors: (Constant), Q b Dependent Variable: TRANSP 23.025 Coefficientsa Unstandardized Coefficients Model B (Constant) Std Error 2.990 111 Beta t 162 Q 535 a Dependent Variable: TRANSP Standardized Coefficients Sig 18.479 672 000 4.798 000 Descriptive Statistics Mean TRANSP SIZE2 Q Std Deviation 3.66450 2.14586E1 1.26230 N 581181 1.745692 730327 30 30 30 Model Summary Model R R Square 764a Adjusted R Square 583 Std Error of the Estimate 553 388769 a Predictors: (Constant), Q, SIZE2 ANOVAb Model Sum of Squares df Mean Square Regression 5.715 2.857 Residual 4.081 27 Sig .000a 151 Total 9.795 a Predictors: (Constant), Q, SIZE2 b Dependent Variable: TRANSP F 29 18.905 Coefficientsa Unstandardized Coefficients Model B Std Error (Constant) 214 139 047 Q 371 a Dependent Variable: TRANSP 113 Beta t 959 SIZE2 Standardized Coefficients Sig .223 825 417 2.927 007 467 3.272 003 52/2012/TT- - BTC -BTC t CBTT C ty h th phi ni y t K c -BTC g, t c i b g, t giao d ch th tr i , quy ng n Ph ti t CBTT CBTT n l th nh vi n , Ban ki , T Gi /Gi T ng gi / Gi v K t tr ng; C l c ty C t ng CBTT t i k M I (tr n n l p trang t tin i t (Websit m nh Website ph i chuy m v quan h g, tr ph i i ul ty, Quy ch tr b , BCTN, BCTC nh k b theo quy nh v v li quan n c g Ng ra, Website ph i t ng xuy c n t ti b theo quy nh t i T t y C t ng CBTT ph t v i UBCKNN, SGDCK v khai v a Website v m thay li quan ac n i C b l t vi n , Ban ki so , Gi /Gi T gi / Gi Gi m ch nh, K t tr ng, ng ph t t ty c g i C ty l p Website t (06) t ng t ng y tr t n ty ch ng; t ch c p tr i phi c ph l Website tr c th hi ch b n tr i phi g Website ph i chuy m ri v quan h ( ), ph i c ng b i ul ty, Quy ch tr (n u c ), B b ch (n )v th tin ph i nh , th ng v theo y c nh t t n y C t ng CBTT ph t v i UBCKNN, SGDCK v khai v Website v m t i li a ch i ba (03) l m vi c k t g t vi l site ng thay v a ch trang t tin i t n Vi C C i Vi t CBTT tin c UBCKNN ch t ph c tr ph ng ti c i t ng CBTT v UBCKNN, SGDCK, r l c vi t CBTT t CBTT ph b tr n ph ng ti UBCKNN, SGDCK ch c CBTT, tro c vi c t i c CBTT v t r l - BCTC , Website Website - ty c CBTT - , t t ph i CBTT v BCTC q c a ty m v BCTT h p nh t t ng h p th i y, k t yk t qu CBTT , k NN, SGDCK SGDCK ( ) STT BBC CTCP Bibica BMC BMP CII DHG DPM DQC DRC FCN 10 FPT m FECON CTCP FPT 11 GAS 12 GMD 13 HAG 14 HPG 15 HQC 16 HSG 17 ITA 18 KDC 19 MSN 20 PGD 21 PPC 22 QCG 23 REE 24 SAM 25 SBT 26 SSI 27 TDH 28 VIC 29 VNM 30 VSH - - Size_1 Size_2 Size_3 ROA Q BBC 20.45979233 20.65032217 19.37854026 0.586 0.034 BMC 19.41778276 19.61828699 20.21623603 2.471 BMP 21.07580011 21.36023741 21.16587776 CII 22.61603812 19.28410861 DHG 21.58963692 DPM Fix Debt 1.21 0.486 0.246 0.319 1.222 0.403 0.249 1.199 0.253 1.329 0.197 0.104 21.68959356 1.147 0.063 0.036 0.532 0.751 21.7986356 22.28613178 2.29 0.204 1.232 0.217 0.284 23.08227965 23.31267154 23.3336297 1.419 0.285 1.259 0.224 0.134 DQC 21.26328851 20.26167334 19.92345528 0.806 0.029 0.367 0.047 0.544 DRC 21.63075396 21.74748993 21.29942061 1.246 0.126 1.124 0.567 0.528 FCN 20.93374463 20.73122794 19.31411778 0.804 0.077 0.817 0.392 0.606 FPT 23.37715426 23.9257807 23.18462491 1.326 0.108 1.731 0.184 0.501 GAS 24.53317152 24.9471955 25.01573695 1.982 0.217 1.513 0.465 0.361 GMD 22.64347754 21.67123536 21.40686573 0.612 0.015 0.378 0.29 0.321 HAG 24.16639907 22.20361451 23.1748927 1.025 0.011 0.14 0.417 0.654 HPG 23.66853413 23.54624177 22.89802928 1.012 0.052 0.885 0.368 0.549 HQC 21.72338686 19.52574281 19.45741763 0.827 0.007 0.111 0.003 0.723 HSG 22.39529152 23.0346081 21.38346782 0.984 0.069 1.895 0.486 0.621 ITA 23.026498 17.40623282 21.46148859 0.619 0.003 0.004 0.026 0.41 KDC 22.4306839 22.17857247 22.57907386 1.426 0.064 0.777 0.263 0.266 MSN 24.37908621 23.06405324 24.9732253 2.302 0.033 0.268 0.458 0.491 PGD 21.44076131 22.42575237 20.9277891 1.113 0.111 2.678 0.173 0.514 PPC 23.21419902 22.1416783 22.07966694 0.974 0.042 0.342 0.212 0.653 QCG 22.56879031 19.2270037 20.64817702 0.741 0.001 0.035 0.155 0.595 REE 22.60645533 21.59690772 22.12471483 0.976 0.1 0.364 0.006 0.359 SAM 21.7371289 20.61530416 20.69064801 0.485 0.038 0.326 0.349 0.134 SBT 21.69191887 21.39663312 21.54340367 1.218 0.141 0.744 0.245 0.356 22.800314 20.55991623 22.47204324 1.059 0.058 0.106 0.018 0.339 TDH 21.51915581 19.11350662 19.94300727 0.568 0.015 0.09 0.086 0.361 VIC 24.74548541 22.79069462 24.74927739 1.809 0.028 0.142 0.193 0.805 VNM 23.70377626 24.00273143 25.01902777 3.939 0.295 1.348 0.408 0.213 VSH 21.94185504 19.62122042 21.47670103 0.904 0.069 0.098 0.561 0.276 SSI Turnover STT DTT LNST 929,653,196 25,885,585 16.9 260,611,216 BMC 331,217,888 86,391,914 48.6 602,281,818 BMP 1,890,746,222 360,526,349 44.5 1,556,768,064 CII 237,127,518 416,624,961 23.3 2,628,274,950 DHG 2,931,076,492 485,921,787 73.0 4,772,479,317 DPM 13,321,852,055 3,016,851,200 35.8 13,604,000,000 DQC 630,279,127 49,039,646 18.4 449,414,094 DRC 2,784,933,782 312,128,631 25.7 1,779,183,887 FCN 1,007,993,882 94,530,265 17.7 244,351,367 10 FPT 24,594,303,794 1,540,326,900 42.8 11,720,730,052 11 GAS 68,301,358,801 9,807,335,873 38.6 73,147,000,000 12 GMD 2,580,464,771 103,749,878 18.1 1,980,996,293 13 HAG 4,394,477,647 350,013,317 21.6 11,607,214,658 14 HPG 16,826,851,893 994,024,322 21.0 8,800,103,193 15 HQC 301,941,188 19,048,209 4.70 282,000,000 16 HSG 10,087,956,232 368,103,368 19.2 1,935,183,168 17 ITA 36,260,256 32,975,219 4.70 2,092,213,836 18 KDC 4,285,797,443 353,944,403 40.0 6,396,865,000 19 MSN 10,389,414,000 1,260,518,000 102.0 70,102,570,200 20 PGD 5,487,575,460 228,019,047 28.6 1,226,940,000 21 PPC 4,130,557,827 504,817,800 11.9 3,882,196,500 22 QCG 223,965,751 7,788,602 7.30 927,661,093 23 REE 2,395,619,558 656,820,713 16.6 4,061,080,191 24 SAM 897,662,000 105,449,677 7.40 967,908,397 25 SBT 1,960,828,883 370,133,451 16.0 2,270,812,800 26 SSI 849,294,221 464,299,378 16.3 5,747,571,395 27 TDH 199,935,749 32,777,806 12.1 458,287,500 28 VIC 7,904,472,849 1,571,311,686 80.0 56,036,964,400 29 VNM 26,561,574,180 5,819,454,717 88.0 73,388,110,048 30 ( BBC VSH 332,190,920 233,998,073 10.3 2,124,284,834 STT TTS BBC 373,552,907 768,377,979 1,750,616 189,325,437 154,207,820 BMC 109,358,824 271,041,569 8,940,403 67,432,403 123,926,300 BMP 280,589,371 1,422,668,408 148,568,998 349,835,520 CII 3,534,140,517 6,637,744,908 3,221,635,954 4,981,928,805 1,128,015,000 DHG 517,134,916 2,378,264,645 21,263,110 674,795,266 653,764,290 DPM 2,371,391,920 10,580,511,915 19,033,684 1,415,021,259 3,800,000,000 DQC 80,435,527 1,716,045,777 71,298,932 934,024,630 244,246,790 DRC 1,406,077,336 2,478,090,044 771,065,541 1,308,609,672 692,289,450 FCN 484,010,424 1,234,268,881 168,832,191 748,108,665 138,051,620 10 FPT 2,617,661,930 14,209,182,622 295,414,331 7,114,920,592 2,738,488,330 11 GAS 20,995,219,488 45,146,180,625 8,254,726,725 16,310,931,351 18,950,000,000 12 GMD 1,976,998,421 6,822,402,651 1,091,938,538 2,190,903,332 1,094,473,090 13 HAG 13,051,403,085 31,284,827,419 13,736,936,679 20,461,252,831 5,373,710,490 14 HPG 7,007,089,647 19,015,763,462 3,076,196,429 10,438,205,916 4,190,525,330 15 HQC 8,182,154 2,718,610,828 583,534,312 1,965,722,256 600,000,000 16 HSG 2,585,419,834 5,322,939,451 611,336,753 3,304,412,331 1,007,907,900 17 ITA 259,717,779 10,006,472,809 2,100,087,404 4,103,514,613 4,451,518,800 18 KDC 1,451,929,593 5,514,704,462 116,270,666 1,469,330,631 1,599,216,250 19 MSN 17,728,751,000 38,699,256,000 14,246,507,000 18,994,871,000 6,872,801,000 20 PGD 355,070,444 2,049,294,264 1,053,534,077 429,000,000 21 PPC 2,560,146,929 12,072,536,722 6,484,885,918 7,881,288,964 3,262,350,000 22 QCG 978,238,361 6,331,419,568 1,939,104,782 3,766,491,682 1,270,768,620 23 REE 42,190,125 6,574,440,598 786,585,538 2,358,487,951 2,446,433,850 24 SAM 962,901,063 2,756,227,960 30,924,984 368,955,976 1,307,984,320 25 SBT 645,580,386 2,634,393,626 49,166,113 938,635,370 1,419,258,000 26 SSI 145,252,093 7,980,875,902 27,896,270 2,705,603,685 3,526,117,420 27 TDH 190,305,347 2,216,412,660 357,889,929 801,045,253 378,750,000 28 VIC 10,748,359,371 55,824,875,805 19,307,122,403 44,951,244,544 7,004,620,550 29 VNM 8,042,300,548 19,697,868,420 59,781,521 4,204,771,825 8,339,557,960 30 VSH 1,898,614,048 3,382,412,475 211,876,535 931,961,695 2,062,412,460 ( ) ... -P -P : doanh -3- c CBTT ch -4- DOANH 1.1 1.1.1 doanh UBCKNN TTCK T (SGDCK) (N 1.1.2 CBTT trung [15] -5- - :L - :L - : N Tuy : - :L c BCTC BCTC - :L -6- - - :N :L - : tin 1.1.3 1.1.3.1 tin qua... CBTT CBTT : CBTT doanh CBTT o CBTT doanh CBTT doanh Cheung et al., 2003 Determinants of Corporate Disclosure and Transparency: Evidence from Hong Kong and Thailand American Accounting Association... : c CBTT CBTT doanh nghi CBTT doanh CSH Determinants of Corporate Disclosure and Transparency: Evidence from Hong Kong and Thailand American Accounting Association 2006 Annual Meeting Washington,