Abstract

The need for globalization is one of the most important factors promoting the compatibility and conformity of national legal regulations with international standards and practices. For almost of countries, especially developing countries like Vietnam, international economic integration and efforts to reform the investment and business environment will be a prerequisite to attract investors and affirm its position in the international arena. To realize this goal, information disclosure of public companies is considered as an essential factor contributing to the process of building a transparent and sustainable market. Therefore, the completion of the legal framework and the application of appropriate solutions to ensure the effective and strict implementation of the law are indispensable requirements, contributing to the upgrade of the securities market in Vietnam and making it become a high quality and competitive one.

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