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. S...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Dalat University
2024-06-01
|
| Series: | Tạp chí Khoa học Đại học Đà Lạt |
| Subjects: | |
| Online Access: | https://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/1315 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1823857105437720576 |
|---|---|
| author | Van Ha Nguyen Khanh Linh Vu Khanh Hien Do |
| author_facet | Van Ha Nguyen Khanh Linh Vu Khanh Hien Do |
| author_sort | Van Ha Nguyen |
| collection | DOAJ |
| 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 |
| id | doaj-art-fe6e719ec4574c969d341f65258ddc65 |
| institution | Kabale University |
| issn | 0866-787X |
| language | English |
| publishDate | 2024-06-01 |
| publisher | Dalat University |
| record_format | Article |
| series | Tạp chí Khoa học Đại học Đà Lạt |
| spelling | doaj-art-fe6e719ec4574c969d341f65258ddc652025-02-12T01:00:55ZengDalat UniversityTạp chí Khoa học Đại học Đà Lạt0866-787X2024-06-0115110.37569/DalatUniversity.15.1.1315(2025)QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKSVan Ha Nguyen0https://orcid.org/0000-0002-3736-2553Khanh Linh Vu1https://orcid.org/0000-0003-0468-1029Khanh Hien Do2https://orcid.org/0009-0009-6779-921XForeign Trade UniversityForeign Trade UniversityForeign Trade University 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. https://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/1315Bank stabilityCommercial banksQuality of sustainability reportingVietnam. |
| spellingShingle | Van Ha Nguyen Khanh Linh Vu Khanh Hien Do QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS Tạp chí Khoa học Đại học Đà Lạt Bank stability Commercial banks Quality of sustainability reporting Vietnam. |
| title | 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_short | 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 |
| topic | Bank stability Commercial banks Quality of sustainability reporting Vietnam. |
| url | https://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/1315 |
| work_keys_str_mv | AT vanhanguyen qualityofsustainabilityreportingandbankstabilityempiricalevidencefromvietnamesecommercialbanks AT khanhlinhvu qualityofsustainabilityreportingandbankstabilityempiricalevidencefromvietnamesecommercialbanks AT khanhhiendo qualityofsustainabilityreportingandbankstabilityempiricalevidencefromvietnamesecommercialbanks |