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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Hlavní autoři: Nguyen, Van Ha, Vu, Khanh Linh, Do, Khanh Hien
Médium: Článek
Jazyk:English
Vydáno: Trường Đại học Đà Lạt 2024
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On-line přístup:https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/256936
https://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/1315
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