The main aim of this paper is to examine the relatives between managerial features, owner structure, financial features and the level of information disclosure. The proposed hypotheses are developed based on agency theory and signaling theory. The study uses the Random Effect Model to examine the elements affecting the information disclosure of listed companies on the Hanoi Stock Exchange. Information was taken from the annual reports of 120 listed companies, from 2012 to 2014. REM regression releases that the proportion of independent directors, the percentage of shares held by institutional shareholders, profitability and size of firms are positively associated with the level of information disclosure, whereas, the combination of functions between the chairman and chief executive officer and the leverage of firms are negatively associated with the level of information disclosure.