Ảnh hưởng của thông tin kế toán công bố đến quyết định của nhà đầu tư trên thị trường chứng khoán Việt Nam

1

2356789


88
5669

 !#$%#$&'$( !

) $$*+ !,-.#$/ !#0 12#34 ,/ !
562 78'2#%$,-. $9:8#*#;<
#$%#;*= !,$> !1$34 ?0@# .A
BCDEFFGHFBIJKLMFNJKLMFOPQRKLMFSHTUVWXYZU[
\]^_I`abcdbde

hi76jk6
mnopqsotuvxyuz{|}{~€

ej‚ƒFB„…RB…FB
†‡ˆ‰‡TBŠR‹ŒŽFG

HFPOFRade`


11

234678 9


!"#$&'( ) *+,-.-/

0'12345+678'') 9-1"#$:9-;<=.
>+-?@'=<A"#$'B2+CD'@' E=
F!@GH18'') 9IJKL'@MNO'@!
'=<AN') '1P>+'!QR
EN S'&'( ) *+,.08'') .1IT+
4;4U@D''K<9'=<AN 'B28'WX0.'=<N K1-YN'@KZ"[\]^_`a
2N4O@ N'@K'!Qb

c4KN d-dXN'40? '2,) *+,<
'@!
'VMEeREfEIg1+E1@EeRh;+
QG)'Rg8'') f
XN'i'VMN'!QX1j+LNO'@!1k@1
-Y8'X'K+'j<S''O-5''-5B2
N'!QR
EN&*+,l*+j')R


111

234678


 !"#$##%&!' ()
$#*#+,#'-&./ -#01 , #2(3457589:;8<:;8
#=!##>1?@(
ABCDEF

GHDAIJAIKLMNHD

12

345745

79
53

79
53
345745
3455

345
!"
#37$%&'
()*+,-./
0

1$2
.3.37456789,:;<=>,-8>?,7@A2
.3B33C7<>?A,-8>?,7@AD
.3E35FA8G>,-8>?,7@AH
.3I3J><*K,-L=M8NOL>,-8>?,7@AP
.3Q3>ROOS>7TUVAW,X,P
.3Y3Z[<7\AVAW,X,]
^O<_<78*+`a22b
()*+,-B/cd$
e5f$22

B3.35X7,-8>?,7@Ahijijiklmnlmopqrstsvwsxystz{s|}~st|vszs|st|stvz|
s}vs}|v|qstst|}~st|vsiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiijj
hijihizs|st|stklmnlmopqrstsvwsvv
vz|s}v|qstst|}~st|vsplnpiiiiiiiiiiiiiiiiiij
ĂÂĂÊĂzs|st|}~st|vs~st|}Ô|wsƠ|}qrst
svwssvz|s}v|qstst|}~st|vsiiiiiiiiiiiiiiiiiiiiiiiijƯ
ĐĐ(ăâ,-8>?,7@Aê>ô<UOĐb
B3E3Z86ơ,-<gJ,-,-8>?,7@AĐĐ
^O<_<78*+`aĐĐH
()*+`aưđ(
77$%
Z
e5f$ĐP
E3.38,-<>,[<6X,7,-JĐP
ÊĂÂĂÂĂƠàs}ả||}~st|vs|siiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiihã
áijihiạv|ằẳst}ẵ|}~st|vs|s~stiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiihắ


1
2343236789

79
999
!7"979
9
#$%$'()*+,-./012./3,4(+577777777777777777777777777777777777777777777777777777777777777777777777777788
97
9
:;97<=>?@

6789

97<=>?@
AB
CDEB97<=>?@
FG=H7EB97<=>?@I
IJ?K=L97EB97<=>?@I
MN9789O977@P9=9Q?K=L97EB97<=>?@M
#$#$RS0TU+/()*+0VTWX.Y(2.,*.Z[WY(2./\]W^2+/_.]+W.`*+aS.0_.]
b[c3Y()*+,-./012./3,4(+577777777777777777777777777777777777777777777777777777777777777777777777778d
232343ef7?KCBQ?K=L97ghi
j
9k7iCKlm
2323n3ef7?K=
o
:9gpi9Kk7iCKl
#$q$r/W*+`*.]/WX.0s(777777777777777777777777777777777777777777777777777777777777777777777777777777777777777tu
23v343F7w9797
x9"?oy
9
23v3n3N
O7?K97
x9"?M
rVZ+z+0/5{|}87777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777~
5{|}tR777777777777777777777777777777777777777777777777777777~
q$$'()+./.]/WX.0s(777777777777777777777777777777777777777777777777777777777777777777777777777777777777~
q$%$r/(+/^TW\(c3TU^TW\(77777777777777777777777777777777777777777777777777777777777777777~d
v3n343k7?7<
fo
:?=L97H97Mm

3n3n3k7?7<
fo
:?=L97
@9
rVZ+z+0/5{|}t7777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777
5{.]ĂÂÊÔr'ƠƯĐrƠăâê7777777777777777777777777777777777777777777777777777777777777
Ă$$/ô.+ơ0/`*+Y(ư.]/WX.0s(,-./+ơ./777777777777777777777777777777777777777777777777777777
đ34343N9789O977@P9=9Q?K=L97EB97<=>?@
đ343n3977@P9EB<
7H97=9Q?K=L97EB97<=>?@
I>?EB97<=>?@79
99I
Ă$%$/ô.+ơ0/`*+Y(ư.]/WX.0s(,-./T5à.]777777777777777777777777777777777777777777777777777
đ3n343k79
99ảO977@P9
ã9=9Q?K=L97EB97<=>?@


12
345454789

8
8

3454"4#
$8
%&
'(
$)
$8

*+
+
,-+

.
/-'0123
4'5
$%
$*
6878
9:
3454;4<
'(
$)
$8
*+
)
$=4>
?.8@
+
,-+


./-'9A
345434<
'(
$)
$8
*+
)

$=B
$-7
1CD-+
,-+


./-'9AA
3454E4F%&
'(
$)
$8
*+
+
,-+

G
.
/-'GH89
*
-9AI
3454J4<
'(
$+-=5889
K.%)
$=)
$8
*+
+
,-+


./-'9:L
MNOQRQSTUVWXZ[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[\]^
_`UVabcdefghifjeklmnnoepMq jmMrksnoetunvwk[[[[\]x
cyzyv{ST|O}Q~€Q‚ƒabT„…aS†‚[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[\]x
E4‡4‡4ˆ)
$8
*+
)
$=G&
'(
$‰Š
+
,-+

./-'

$8