Volume 2 • Issue 1 | March, 2018
The Effects of Size, Profitability and Ownership Structure on the Voluntaty Information Disclosure of Vietnamese Commercial Banks
Tran Kim Long, Lieu Cap Phu
Abstract:
This research aims to determine the relationship between size, profitability and ownership structure to the voluntary disclosure of Vietnamese commercial banks from 2009 to 2016. Four hypotheses were established and tested using Panel data models, in which the dynamic panel data model is the best estimation method. The results indicate that profitability, ownership structure, quality of auditing companies and banks’ age have an impact on the extent of disclosure of commercial banks.