Abstract
Disclosure of financial information is a mandatory requirement for banks listed on stock exchanges in Vietnam. Currently, regulations on the disclosure of information on financial statements are implemented according to the Circular 96/2020/TT-BTC dated November 16, 2020, and published according to the form as in the Circular 49/2014/TT-NHNN dated December 31, 2014. The disclosure of information by listed banks greatly affects business management, the interests of shareholders, and attracting investment capital of the banks. Therefore, banks need to focus on transparent and complete disclosure of information. Information disclosure is affected by many factors such as listing time, bank size, independent audit, foreign ownership, profitability, board size, foreign ownership, institutional ownership, number of subsidiaries, and liquidity. The study uses quantitative methods to study the data set from 2019 to 2023 of 23 banks listed on 3 stock exchanges HOSE, HNX, and UPCOM to analyze variables affecting the level of information disclosure. The research results show that among the variables included in the study, 4 variables namely profitability, liquidity, bank size and foreign ownership affect the level of information disclosure of listed banks with statistical significance of 5%.
Keywords: Information disclosure, listed banks, financial statements, Vietnam, finance.
JEL classification: G21, G24, D53.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
