The impact of the information of exchange rate differences on financial statements on the stock price of non - Financial joint stock companies listed on the vietnam’s stock market

Vietnam’s Stock Market officially was born on 11/07/1998 according to the Decree No. 48/1998/ND-CP. On the day, the Prime Minister also signed the Decision No. 127/1998/QD-TTg to establish two Stock Exchanges including: Hanoi Stock Exchange and Ho Chi Minh City Stock Exchange. Vietnam’s Stock market officially operated since Jul 2000 with 2 listing companies as SAM and REE. In December, 2018 (over 18 years of operation), on the HOSE, there are 373 listing companies including 72 financial companies (accounting for nearly 20% of the listing companies) and 301 non-financial companies (accounting for more than 80% of the listing companies). On the HNX, there are 376 listing companies including 39 financial companies (accounting for more than 10% of the listing companies) and 337 non-financial companies (accounting for nearly 90% of the listing companies).