The Expectation Gap of Stakeholders About the Information Disclosure of Listed Companies on the Vietnamese Stock Market

This study analyzed the expectation gap of stakeholders about the information disclosure of listed companies on the Vietnamese stock market. The study’s tTest results showed that for each different group of information, investors and information types will have differences in the expectations of stakeholders about the important level of information and the information disclosure level. For the annual report, information about self-assessing business risks is considered important by all stakeholders in the decision-making process. However, the actual disclosure level for self-assessing business risks is quite low. While the information on the financial statements has been assessed by relevant parties, the actual disclosure level of listed companiesis consistent with the importance of thisinformation.