Study the Levels of Disclosure of Accounting Information and Competitiveness - Empirical Evidence in Real Estate Service and Construction Companies Listed on Viet Nam Stock Market

Informationdisclosure is one of the basic principles in the operation of the Stock Market. This study was conducted to consider the factors affecting the disclosure level of accounting information and the impact of disclosure level of accounting information on the competitiveness of enterprises. The sample consists of 145 construction and real estate businesses listed on Vietnam's stock market in the period of 2016 -2018. The authors used quantitative research methods to assess the influence of individuals. factor to the level of information disclosure. The research results show that there are 8 factors: Composition of BOD; Audit subject; Financial leverage; Profitability; Solvency; Operating characteristics; Business size; Operation time has a positive effect on thelevel of accounting information disclosure, while the two factors state ownership and foreign ownership ratio have no effect. At the same time, the results also show a positive relationship between the level of disclosure of accounting information and thecompetitiveness of enterprises. From there, the author proposes a number of recommendations toimprove the disclosure level of accounting information, improve the competitiveness of enterprises listed on the Vietnam Stock Market