ANALYZE THE RELATIONSHIP BETWEEN ACCOUNTING INFORMATION AND STOCK PRICE OF CONSUMER GOOD COMPANIES LISTED IN VIETNAM STOCK MARKET

Abstract

Stock market has an important role in financial system of Vietnam, is a medium and long-term capital channel for businesses. The objective of the study is to find more empirical evidence on analyzing the relationship between accounting information on financial statements and stock prices of consumer goods companies listed on the Vietnamese stock market during the period of Covid. Samples were used for the period from 2019 to 2021, analyzed by OLS, FEM, REM, GLS, and Stata17 software. The results show that DPS and EPS have the most positive influence on stock prices. While ROE is a damaging indicator of a company's stock price. The research helps investors, businesses, and policymakers better understand the role of accounting information in capital markets, provide business solutions and regulate suitable for improving market efficiency, as focusing on promoting production and business activities, development of dividend policies that attract investors and can contribute to increasing stock prices along with business value.