Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks
Corporate social responsibility is the development trend in globalization. Businesses need to be accountable to shareholders. An organization should handle the relationship between community, economic, and social factors. The disclosure of responsibility accounting information by businesses has impo...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2021-06-01
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| Series: | Banks and Bank Systems |
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| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15098/BBS_2021_02_Thinh.pdf |
| _version_ | 1818733747399294976 |
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| author | Tran Quoc Thinh |
| author_facet | Tran Quoc Thinh |
| author_sort | Tran Quoc Thinh |
| collection | DOAJ |
| description | Corporate social responsibility is the development trend in globalization. Businesses need to be accountable to shareholders. An organization should handle the relationship between community, economic, and social factors. The disclosure of responsibility accounting information by businesses has important implications for information users as well as stakeholders. The paper is intended to verify the influence of profitability on the disclosure of responsibility accounting of all listed commercial banks in Vietnam. The paper employs time series data for 2015–2019 and uses the ordinary least square method to test the model. Five independent variables related to profitability are examined. The results of the study show that ROA and ROE have a positive influence on responsibility accounting disclosure. Thereby, the state agencies of Vietnam need to promulgate regulations of responsibility accounting disclosure according to international standards and strictly control the disclosure of Vietnamese commercial banks to improve the quality of the information in the context of international integration. |
| first_indexed | 2024-12-17T23:54:23Z |
| format | Article |
| id | doaj.art-77eb4c46a49643f5b8170b5f5f45b61d |
| institution | Directory Open Access Journal |
| issn | 1816-7403 1991-7074 |
| language | English |
| last_indexed | 2024-12-17T23:54:23Z |
| publishDate | 2021-06-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Banks and Bank Systems |
| spelling | doaj.art-77eb4c46a49643f5b8170b5f5f45b61d2022-12-21T21:28:06ZengLLC "CPC "Business Perspectives"Banks and Bank Systems1816-74031991-70742021-06-0116211912610.21511/bbs.16(2).2021.1115098Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banksTran Quoc Thinh0https://orcid.org/0000-0003-1504-8122Associate Professor, Ph.D., Lecturer, Faculty of Accounting and Auditing, Industrial university of Ho Chi Minh CityCorporate social responsibility is the development trend in globalization. Businesses need to be accountable to shareholders. An organization should handle the relationship between community, economic, and social factors. The disclosure of responsibility accounting information by businesses has important implications for information users as well as stakeholders. The paper is intended to verify the influence of profitability on the disclosure of responsibility accounting of all listed commercial banks in Vietnam. The paper employs time series data for 2015–2019 and uses the ordinary least square method to test the model. Five independent variables related to profitability are examined. The results of the study show that ROA and ROE have a positive influence on responsibility accounting disclosure. Thereby, the state agencies of Vietnam need to promulgate regulations of responsibility accounting disclosure according to international standards and strictly control the disclosure of Vietnamese commercial banks to improve the quality of the information in the context of international integration.https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15098/BBS_2021_02_Thinh.pdfaccounting informationearning per shareenvironmentreturn on assetsreturn on equity |
| spellingShingle | Tran Quoc Thinh Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks Banks and Bank Systems accounting information earning per share environment return on assets return on equity |
| title | Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks |
| title_full | Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks |
| title_fullStr | Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks |
| title_full_unstemmed | Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks |
| title_short | Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks |
| title_sort | influence of profitability on responsibility accounting disclosure empirical study of vietnamese listed commercial banks |
| topic | accounting information earning per share environment return on assets return on equity |
| url | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15098/BBS_2021_02_Thinh.pdf |
| work_keys_str_mv | AT tranquocthinh influenceofprofitabilityonresponsibilityaccountingdisclosureempiricalstudyofvietnameselistedcommercialbanks |