tom tat luan an v công bố thông tin tự nguyện trên báo cáo thường niên tác động đến hiệu quả tài chính của các doanh nghiệp niêm yết trên thị trường chứng khoán việt nam

E )+ F +8 F F F - / (((((((((((((((((((((((((((((((

G H 2 +H D ? 7+ 4 @+> (((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((

M I J ; 7 :6 ( 6 Y

6 6 \ N +>' 1 3PN = d ; e f (

( "$$ TUU, VVWU( $ VJ X/ //(

> 1 = 6 48 + 6MN 6 6 \ N +>'+ 1 P 148 6 R S E+> N.(

( "$$ TUU , VVWU( J / / (

(

O P O

; <Q 9R2 A0/SA 9T7 UV AW/

6Q 3456 60 = 0 + B 6 6 3Q 3MJ [ *6 @' g 5' @A+ 6 6 G = D+ O N S 6 N 3N \Q -

D hi N jk J / //l( ` 6 48 + @ = 6 + 6 *

D ' 4a +> O N 3G 6 6 b 6 R6X \ N +>' 1 Z <+

0 + [ *6 6G D+ O N @Z 6 6 7 3B 6MN \ N+>' A+ 6 6 = D+ O N [ 48+ m \c 0 + \ N +>' 60 = 3H 34N 1N 6 6 O 3P S+ B

p Y 76 @ 1P P &5'J / Vu 1+ \N N + @ x+= y J/ lu ((( + J 6 6 S O < 6MN 6 6 + 6R 14A6 +>

0 + ^ > N 3b+ k 8+ +N J _6 \ ' 7 @++ 6R @Z S 0 +N @ S < 8+ +N ^6 +>

O 3P + 1P 6MN B \ N +>' \^N 1 C 6< 6 6 0+ 6G } J \ 3GJ * + =76 0 + 6MN \ N +>'.B S + 3456 6<+ +> | \z 3 @+>6 3P + 6N a J 6 + ' *

+ 6R J 6 +< ] 6 3P B+ \ 0 + ^ >

60 = D 6 6 0 + r + O 3P =o = B6 ' <+ 60

= 1 ` 6MN 6 6 ~ + k O 3P +> N (

q [ ' Y *6 @qN 1 J 6 +< D^N 6 : ^6 +>+ 6R @Z •

H 0-c2, `0d` 2,0/Y2 9Z=

.+]k\ k \lJ @A+ ' 4a ' ' 3P * o S 1' 4a ' ' 3P D45 ( 1 3GJ

O < + 6 * 6MN \ N +>'(

I e2, ,e` 9T7 2,0/Y2 9Z=

4L 6MN 60 = 0 + ^ > 3 +> O < + 6 *6MN \ N +>'( s 4 ]Y \^ 6 6 R6 3 D48 6 6

S + +>.J 6 6 =+ + 6R 1 0 2 (

6 J M B D?' D ? 6MN 6 6 Dt Z ) Dt 6 6 =D+ O N u Dt 3B D^6 O < Dt h t 37+ \+> u t

* +> u t ' Y *6 6 + ' * D5+ *6 l @ Dt5' ' ' @ +<+ *6 6 3B 6MN 6 6 Y 3 60 =

> 3 +> O < + 6 * 6MN \ N +>'(

!

O < 1P \ N +>' 6G H m \c S O < +6R 6MN D ? 3H ? C 1ƒ < 4L 6MN 60 = 0+ ^ > 3 +> O < + 6 * 6MN \ N +>'( q 3GJ

3) 8+ 3 + +> O < + 6 * 6MN \ N +>' 3G 1

P 148 (

+ 6R 6s D + D+> N S < [ *6 6 6 6+ 6R (

60 = 0 + ^ > 3 +> O < + 6 * 6MN \ N+>'( 12 = 6 6 Dt Z < D 6a L 6 @+>6 Dt+<+ S O < + 6R 6s 4 @+>6 3 D48 60 = 0+ ^ > @ +> O < + 6 * 6MN \ N +>'(

' Y *6 @ O 12 + 6R J ' 4a ' ' + 6R J 3

?' @ ]m Dt \[ D+> 6MN D ? (

S O < + 6R 3P * @ 3P D45 J = D ? S O <+ 6R 3H 1< D8+ 6 6 6 6Y €+ + 6R 6MN D ? (

6R @ = D ? J 6 +< ? ]„ @ t 6 * 6 J[ 7 6 @ 3Z ] C 6 6 6 4A + 6R 4a DN+(

; ; G d9 2,0/Y2 9Z= [V Ad9 Um2, 9T7 9n2, o^ A0n2, A/2

AQ 2,=>@2 AgY2 od6 9d6 A0-.2, 2/Y2 US2 0/@= r=p AW/ 90s20 9T7 36720 2,0/@`

; B d9 2,0/Y2 9Z= Ag62, 2-19

; B ; d9 2,0/Y2 9Z= [V U6 i-.2, bZ9 Um 9n2, o^ A0n2, A/2 AQ 2,=>@2

; B B d9 2,0/Y2 9Z= [V 9d9 20\2 A^ p20 0-q2, US2 9n2, o^ A0n2, A/2 AQ 2,=>@2

; B G d9 2,0/Y2 9Z= [V Ad9 Um2, 9T7 9n2, o^ A0n2, A/2

AQ 2,=>@2 AgY2 od6 9d6 A0-.2, 2/Y2 US2 0/@= r=p AW/ 90s20 9T7 36720 2,0/@`

; G 0j2 tuA [W td9 UE20 50v 0w2, 2,0/Y2 9Z=

; G ; 0j2 tuA [V 9d9 2,0/Y2 9Z= Ag-19

1 6 6 + 6R @Z R6 3B 60 = 0 + ^ > J

\c ) 6 6 + ' 6? S 0 \^N 1 6 6 60 6c 60 =

0 + @ 6 6 + ' 6? \^N 1 6 6 60 6c 60 = 0+ ( 1 3GJ 6 6 + ' 6? \^N 1 6 6 60 6c 60 = 0+ =r ' 4a ' ' ' Y *6 B+ \ 6MN 6 6 60 6c 60

= 0 + 3456 3 + D ' g 5' a 6< 3H 3 D48 R6

3B 3 R6 3B 60 = 0 + ^ > 6MN 6 6 \ N+>' 3 3456 +Z + 6R O N Y ^6 +> ( EZ

6 R S E J 6 +< ]Y \^ =r 6 6 14A6 D S

qN q 6 6 =B 6 d 60 = 0 + 3 6G 14A6 3G @ + ' 3G

^6 +> 3+Z 6 d 6 ' g 5' @A+ 3+Z S+> Z S+ E+> N.J O 3P ' ' DtJ 6Q @Z 60 = 0 + G+ 6

@ ` ^ > G+ 1+ ( `B 6 d c6 N S + 3456 ]Y

\^ | 3456 6 +< ^6 +> ' € @C @A+ 6 +N r.]Y \^ =B 6 d c6 6 * R6 \g 6 3 D48 R6 3B

` ^ > 1 D ? ( ~ ^ S 6 =+> 1 6 6R6 3 D48 R6 3B 60 = 0 + J _6 ^ S 6 =+>

S+ \ N J ^ ' 1+H 6MN P 148 6 R S @ R6 3B' 1+H =Z @[ J ] B+J 0+ 148 7+ = + 6< O 6 +N+ 6R lJ \ 3GJ S O < 6MN 6 6 + 6R 14A6 3Y 6G H6G ^ S 6 =+> @A+ + 6R @Z 6 6 Y < 4L 3

60 = 0 + ^ > 7+ 6 6 \ N +>' + 7+E+> N.( 6 + 6R 14A6 6G D+ O N 3 3Z +J 6 +<

> 3 +> O < + 6 * 6MN 6 6 \ N +>'(

$k B: k <P y

B ; c zq i{ i=j2 [V 9n2, o^ A0n2, A/2 AQ 2,=>@2

B ; ; 0d/ 2/@b [V 9n2, o^ A0n2, A/2 o|A o=m9 [W AQ 2,=>@2

6G D+ O N 3 O 3P 6MN 48+ m \c 6 6 = 6 6MN

60 J 6 6 60 D 0 3456 S S *6 3H 60 = 0+ ^ > h kkS @ 6B ^J Wl( 4 @? J ` ^

> D ^ D^N 6 : 6MN ~ J S 0 =o = B6J 6G ‡N D B

~ 6G H 6G _6 S 0 6Q ' <+ 60 = 6 6 0 + S D ? ' ' S 0 6Q (

B ; B m/ 3=2, 9n2, o^ A0n2, A/2 AQ 2,=>@2

h/ l \[ D+> S+ \ N u ' Y *6 \[ D+> S+ \ N 6MN

O < Dtu 0 + 4A @Z 4a DN+u 0 + @Z O < Dt

=+> ' ' 3 D48 ? R6 @Z +> O < + 6 * ( E 13Y J 6 +< 6s 3 ' Y *6 @A+ 6 6 4 @ 456 3+H 6MN

q ' 4a ' ' 3 D48 +> O < + 6 * J k 3G 1+ 6R J 6 +< D^N 6 : | 3 D48 +> O < + 6 *

k + 1P b 6 hŠviJ Šv{lJ k + 1P P 148 h;X`l @

S 5' +[N + 1P P 148 @ + 1P b 6 h =+ ‹Œl r.3< =< 3 + \+> @Z +> O < + 6 * 6MN ~ (

B G d9 i{ A0=>SA 2V2 [V 9n2, o^ A0n2, A/2 AQ 2,=>@2

} { A0=>SA 9d9 oY2 i/Y2 r=72 ~<A75v06i3vg 0v6g>•

+e' +H 3456 6Q 60 = 0 + ^ > hˆ1kk.N J

T l( t 6G D+ O N 3 S + +> 1 6 +>.+<+ 12 6MN 6 6 = D+ O N J k 3G 6Q 6 6 b 6 R6' <+ 6 P 1 6 +> @Z 6 6 7 3B 6MN 2 \ 1 6+> +<+ 12 \^N 1 O Z @ ‡N @c(

= D+ O N 3456 ' \c @A+ 35+ ) 7+ + O N >

*6 6^6 +[N 60 = 0 + ^ > @ +> O < + 6 * (

~ 3GJ Dt 3456 @? \c r +<+ *6 < 4L6MN ` ^ > 3 +> O < + 6 * 6MN 6 6 ~ +

3456 $ 6 N h Wl 12 = 4 N • 7 3B 6MN B ^6

H 3456 Sw @: D *6 5'J _6 ' g 5' @A+ B >S+ 1e6 ] B+ @Z 6 6 6 † ^6J + 1PJ +Z + @ S ++>.•(

N B ~ ' <+ ` ( 1 3GJ ` 3456 6 D 60 6c3H 3 + ' G @A+ 6Q 6MN ] B+( 6 ~ J 3_6 =+> D 6 6 ~

DA 3N 6 o 34N 6 6 0 3+>' 3 6 6 = 6G D+ O N1r : 3N 7 3B ' g 5' @A+ 35+ 6MN ] B+ @

@? \c @ D ? r +<+ *6 6 + O N >J ^ 6Q+ ' <+ ` ^ > @ < 4L 6MN ` ^ >

3 +> O < + 6 * 6MN ~ + 1 P 148 6 R

S E+> N.(

} { A0=>SA Um2, iQ9 r=p2 i{ ~ 727,vbv2A 29v2A/[v 0v6g>•

iD=k1 +ŽiD N =N @ 6B ^ h/ /l 1 + 6R6MN 2 @Z S + 6 6 Dt @Z 60 = 0 + 6MN \ N+>'J Dt 3B D^6 O < Dt 3456 m \c r +<+ *6

60 = 0 + ^ > 6MN \ N +>'( 1 + 6R

J 6 6 Dt 6 B6 Dt 3B D^6 O < Dt ) Dt37+ \+> hi k 6 k 1 lu Dt * +> h$+ NDD+

k 1 lu Dt ' Y *6 6 + ' * D5+ *6 h `k kn+ i ND +

k 1 l(

@? \c Dt r +<+ *6 6 < 4L 6MN 6 6 Y) O 0 \ N +>'J 6 M H S+H J D> ‰ D>

@+ &9Œ S 0 N +N 3+Z J ‰ D> L [ 6b 30 4A6+J L [ 4A6 3 R6 3B ` ^ > 6MN 6 6

~ + 7+ E+> N.(

B H /p A0=>SA [W bn 0€20 2,0/Y2 9Z= UV t=fA

B H ; /p A0=>SA 2,0/Y2 9Z=

B H ; ; 0./ ,/72 06aA Um2, 9T7 36720 2,0/@` p20 0-q2, US2 bZ9 Um 9n2, o^ A0n2, A/2 AQ 2,=>@2

B H ; B c 9f= 0m/ U•2, r=p2 AgE p20 0-q2, US2 bZ9 Um 9n2, o^ A0n2, A/2 AQ 2,=>@2

B H ; G ‚ i@ zq 0ƒ= 20W 2-19 p20 0-q2, US2 bZ9 Um 9n2, o^ A0n2, A/2 AQ 2,=>@2

B H ; H ‚ i@ zq 0ƒ= 9w Un2, 2-19 2,6W/ p20 0-q2, US2 bZ9 Um 9n2, o^ A0n2, A/2 AQ 2,=>@2

B H ; I „2 o…> AW/ 90s20 p20 0-q2, US2 bZ9 Um 9n2, o^ A0n2, A/2 AQ 2,=>@2

B H ; J 0p 2D2, A0720 A6d2 p20 0-q2, US2 bZ9 Um 9n2, o^ A0n2, A/2 AQ 2,=>@2

B H ; K Z9 Um 9n2, o^ A0n2, A/2 AQ 2,=>@2 p20 0-q2, US2 0/@= r=p AW/ 90s20 9T7 36720 2,0/@`

B H B n 0€20 2,0/Y2 9Z= UV t=fA

6 * @ = 6 48 + L C 6< 6 6 - q / 3 -./ //

G G 6 i-.2, 9d9 o/S2 Ag62, bn 0€20 0•/ r=>

0T A0‰ 5/‰b A6d2 ~) • : ? + 1P D S + 60+ 3456 S+H =L+ 6 6 \ N +>' S+H B6

3 / //( 6 +< m \c ' 4a ' ' ' Y *6 0 2' 4a 12 6C 1e6 h${ $ 1 6 1ND {O N + \kD+ l

-19 H: $m \c ' 4a ' ' ' Y *6 0 2 ' 4a

12 6C 1e6 h${ $ 1 6 1ND {O N + \kD+ l O N ' Q.Z $ N N V D 7+ =€ \[ D+> Y +I J S+H 3P 6 6 S

? 6MN 0 2 )+ O J S+H 3P @ 3 D48 + O N >+[N 6 6 6C 1e6 1 0 2 + 6R ( 9 + +>

45 3N 6B J 3 D48 R6 3B +<+ *6 6MN 0 2

@ 6 R + ^ ' g 5' 6MN 0 2 J 6 6 +< | 3456

S D ? M B N S 0 (

=+ 7+ + +.kJ = N1\+J N ku n 1'J Dk@J 61u =+ S+H.) D +jkJ N \+ u =+ 1 +N ` ( + ' 3 J S+H 3P.0 2 ${ @A+ =+ B+ + 3 D48 O N =Ou =+ 7+ + +.kJ = N1\+J N ku n 1'J Dk@J 61u=+ S+H ).

D +jkJ N \+ u =+ 1 +N ` ( +H 3P 0 2 ${

@A+ =+ B+ + 3 D48 O N '=u =+ 7+ + +.kJ = N1\+J

N ku n 1'J Dk@J 61u =+ S+H ) D +jkJ N \+ u =+ 1

ˆ" ( T ˆ" ( UW ˆ" ( ˆ" (

" ( " ( /W " ( U " ( T

SA r=p 5/‰b UE20

> ( E Y 8+ +N 7 3B 6MN \ N +>'

h +.kl S 0 < 4L 3 ` ^ > 6MN 6 6 ~ + 1 P 148 6 R S E+> N.( ` 67 3GJ

O 0 60 hD +jklu M H S+H hi \+ l 3G @N+1• D =+ S+H 6 R6 3B ` ^ > 6MN 6 6

I B Wb { 2,0/Y2 9Z=

I B ; Wb { i{ A0=>SA

+ 7+ E+> N.( ` 67 3GJ D ? 6s =b @+<+ *6 6 6 Y < 4L 3 R6 3B ` ^ >

6 6 \ N +>' 6g J @A+ 3 + M 67 1N 3H 3+ 1ƒ \ N +>' 6MN 2 ( 9H - +> O < + 6 * 2

.B 1 6 6 +<+ ' ' ~ 6G H ^6 +> 6 * D `.B 6 6 ^ > (

I B B B Wb { U^/ [1/ 9d9 20W UR=

A-3Q 4 6† 1: S + ]k ]„ 3Q 4J 1 O 123Q 4 D4 t 3 O 0 ~ J S < - + D8+J 8+ +N+ J O N Y 3 R6 3B 60 = 0 + ^ >6MN ~ J =L+ D| S O < + 6R 3 6 6C' =r 6 R

> ( + ' 3GJ B+ \ D ? 6s 12 = 6 6 6 3B6MN R6 3B 60 = 0 + ^ > 3 ~ 3_6 =+> D <4L 6MN 60 = 0 + ^ > 3 +> O < + 6 *6MN ~ (

0 + ^ > @ +> O < + 6 * 6MN ~ 6s 4 +D+ > 6MN R6 3B 60 = 0 + S @A+ +> O < +