Factors Affecting Accounting Information Disclosure and Transparency in Estimating the Volatility of Market Risk of Viet Nam Listed Firms in Telecom and Education Industry After the Low Inflation Period

We recognized many factors affecting disclosure of accounting information and have impacts on risk level of business, such as: the following factors influenced on the disclosure level: tax rate, financial leverage, acquiring company size, recognized percentage of overprice for expected future profitability in relation to the transaction value. It is the time we need transparency in accounting information disclosure as well as risk management policies. The Vietnam economy and telecom and education industry have gained lots of achievements after the financial crisis 2007-2011, until it reached a low inflation rate of 0.6% in 2015. Telecom and education companies face challenges in expanding Vietnam market such as pricing policy and supporting services, etc. This paper measures the volatility of market risk in Viet Nam telecom and education industry after this period (2015-2017). The main reason is the vital role of the telecom and education company group in Vietnam in the economic development and growth in recent years always go with risk potential and risk control policies.