QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS
The purpose of this study is twofold. First, we attempt to quantify the quality of bank sustainability reporting (QSR) since the 2016 mandatory sustainability disclosure in Vietnam. Content analysis of banks’ annual reports is performed to assess 11 QSR items that are used to build the QSR index. Se...
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Trường Đại học Đà Lạt
2024
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| Truy cập trực tuyến: | https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/256936 https://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/1315 |
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oai:scholar.dlu.edu.vn:DLU123456789-2569362024-12-29T01:13:09Z QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS Nguyen, Van Ha Vu, Khanh Linh Do, Khanh Hien Bank stability Commercial banks Quality of sustainability reporting Vietnam The purpose of this study is twofold. First, we attempt to quantify the quality of bank sustainability reporting (QSR) since the 2016 mandatory sustainability disclosure in Vietnam. Content analysis of banks’ annual reports is performed to assess 11 QSR items that are used to build the QSR index. Second, we investigate whether the quality of sustainability reporting influences banks’ financial stability. Employing a sample of 159 banking firm observations over the period 2016–2021, we document that the quality of sustainability reporting in Vietnamese commercial banks increased from year to year. Importantly, our empirical evidence shows that a higher level of QSR contributes to better bank stability. This result is robust to various estimation methods, different components of QSR, an alternative measure of bank stability, and controlling for reverse causality. Our findings provide important implications for bank managers by highlighting that the enhancement of QSR increases bank stability. 2024-12-29T00:39:29Z 2024-12-29T00:39:29Z 2025 Article 0866-787X https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/256936 https://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/1315 10.37569/DalatUniversity.15.1.1315(2025) en Dalat University Journal of Science, Volume 15, Issue 1; p.27-44 application/pdf Trường Đại học Đà Lạt |
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Thư viện Trường Đại học Đà Lạt |
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Thư viện số |
| language |
English |
| topic |
Bank stability Commercial banks Quality of sustainability reporting Vietnam |
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Bank stability Commercial banks Quality of sustainability reporting Vietnam Nguyen, Van Ha Vu, Khanh Linh Do, Khanh Hien QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS |
| description |
The purpose of this study is twofold. First, we attempt to quantify the quality of bank sustainability reporting (QSR) since the 2016 mandatory sustainability disclosure in Vietnam. Content analysis of banks’ annual reports is performed to assess 11 QSR items that are used to build the QSR index. Second, we investigate whether the quality of sustainability reporting influences banks’ financial stability. Employing a sample of 159 banking firm observations over the period 2016–2021, we document that the quality of sustainability reporting in Vietnamese commercial banks increased from year to year. Importantly, our empirical evidence shows that a higher level of QSR contributes to better bank stability. This result is robust to various estimation methods, different components of QSR, an alternative measure of bank stability, and controlling for reverse causality. Our findings provide important implications for bank managers by highlighting that the enhancement of QSR increases bank stability. |
| format |
Article |
| author |
Nguyen, Van Ha Vu, Khanh Linh Do, Khanh Hien |
| author_facet |
Nguyen, Van Ha Vu, Khanh Linh Do, Khanh Hien |
| author_sort |
Nguyen, Van Ha |
| title |
QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS |
| title_short |
QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS |
| title_full |
QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS |
| title_fullStr |
QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS |
| title_full_unstemmed |
QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS |
| title_sort |
quality of sustainability reporting and bank stability: empirical evidence from vietnamese commercial banks |
| publisher |
Trường Đại học Đà Lạt |
| publishDate |
2024 |
| url |
https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/256936 https://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/1315 |
| _version_ |
1819847339953618944 |