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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| 格式: | Bài viết |
| 语言: | English |
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Trường Đại học Đà Lạt
2024
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| 在线阅读: | https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/256936 https://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/1315 |
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