VGU RESEARCH REPOSITORY
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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) |
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Critical reviews of determinants influencing voluntary disclosure of commercial banks in Vietnam.pdf | 9.73 MB | Adobe PDF |
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