Skip navigation


  • DSpace logo
  • Home
  • Collections
  • Researcher Profile
  • Explore by
    • Researcher Profile
  • VGU library
  • Help
  • User Guide
  • Sign on to:
    • My DSpace
    • Receive email
      updates
    • Edit Account details

VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1039
Title: Critical reviews of determinants influencing voluntary disclosure of commercial banks in Vietnam
Authors: Pham Thu Ha Phuong 
Keywords: Commercial banks
Issue Date: 2019
Abstract: 
The thesis illustrates an empirical investigation of factors affecting the level of voluntary disclosure in the annual reports of commercial banks listed on HNX, HOSE and UPCOM during the period from 2009 to 2018. Firstly, a list of 65 voluntary items is selected to measure the level of voluntary disclosure of commercial banks surveyed. The result displays that the level of voluntary disclosure of commercial banks reached an average of 72.01%, which can be recognized as a good sign for not only Vietnamese banking system but the Sock Market as well. Secondly the study investigates the influence of factors including bank size, age, complexity of business, profitability and asset-in-place are significant whereas the remaining variables namely age, risk management and leverage are significant in interpreting the level of voluntary disclosure.
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/1039
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

Files in This Item:
File Description SizeFormat Existing users please Login
Critical reviews of determinants influencing voluntary disclosure of commercial banks in Vietnam.pdf9.73 MBAdobe PDF
Show full item record

Page view(s)

37
checked on Aug 23, 2025

Download(s)

13
checked on Aug 23, 2025

Google ScholarTM

Check


This item is licensed under a Creative Commons License Creative Commons

© Copyright 2020 by Vietnamese - German University Library.
Add: Ring road 4, Quarter 4, Thoi Hoa Ward, Ben Cat City, Binh Duong Province
Tel.:(0274) 222 0990. Ext.: 70206