Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks

Thinh, Tran Quoc

doi:10.21511/bbs.16(2).2021.11

Cited by 8 publications

(6 citation statements)

References 24 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The results show similarities with Yang et al (2010), and Ehsan and Kaleem (2012). Moreover, these results are consistent with the context of Vietnam's economic conditions in recent times and similar to Ta and Bui (2018), Tran (2021), and Tran et al (2021). It is also consistent with opinions from some experts of the State Securities Commission of Vietnam.…”

Section: Discussionsupporting

confidence: 90%

“…They have not yet recognized the importance of CRI to have a sustainable strategy and direction in the future (Ta & Bui, 2018). Some leaders of listed banks are also not aware of the importance of CRI implementation (Tran, 2021). It is always a dilemma for Vietnamese listed enterprises (VLEs) to reconcile common interests among stakeholders.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Compliance of corporate responsibility information at Vietnamese listed enterprises

Thinh

2021

Problems and Perspectives in Management

Self Cite

View full text Add to dashboard Cite

In the trend of economic globalization, corporate responsibility is always concerned with economic growth. Responsibility accounting has important implications for enterprises in their growth. It contributes to the harmonization of interests among stakeholders. An enterprise complying with commitments, ensuring the implementation of responsibilities to communities and society, is an inevitable and objective trend. The objective of the paper is to examine the factors of profit ratio affecting compliance of corporate responsibility information. With a survey sample of 100 enterprises listed on Vietnam’s stock market, the paper uses data over the last five years in the period from 2016 to 2020. The results show that two independent variables have a positive effect on compliance of corporate responsibility accounting information, including return on equity and return on sales, in which return on sales has the strongest impact. Therefore, to strengthen the compliance with corporate responsibility information of Vietnamese listed enterprises, Vietnamese state agencies need to comply with international principles to issue appropriate regulations applicable to enterprises. Managers of Vietnamese listed enterprises need to raise awareness and demonstrate full responsibility including compliance with stakeholders.

show abstract

Section: Discussionsupporting

confidence: 90%

Section: Introductionmentioning

confidence: 99%

Compliance of corporate responsibility information at Vietnamese listed enterprises

Thinh

2021

Problems and Perspectives in Management

Self Cite

View full text Add to dashboard Cite

show abstract

“…Previous research has shown that corporate profitability has a significant positive effect on ISR at Bank Islam Indonesia, but not at Bank Islam Malaysia (Wardani & Sari, 2018). Another study also found that profitability has a significant positive effect on CSR in Commercial Banks Listed on the Vietnam Stock Exchange (Thinh, 2021). Similar studies have shown that profitability and leverage have no significant effect on CSR (Siregar & Bachtiar, 2010).…”

Section: Profitabilitymentioning

confidence: 86%

Analysis of Company Size and Profitability on Islamic Social Responsibility Disclosure

Sufiati,

Pura

2023

Econ. Bus. Account. Soc. Rev

View full text Add to dashboard Cite

The aim of this research is to analyze the determinants of Islamic Social Responsibility disclosure, namely company size and profitability. The research sample is 19 mining sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI). Data were observed during 2019-2020 using the panel data technique, so that as many as 38 data were observed for analysis. Methods of data analysis with multiple regression analysis techniques. The results of the study show that company size has a significant positive effect on Islamic Social Responsibility, while profitability has no significant effect on Islamic Social Responsibility. Original research regarding CSR disclosure based on Islamic concepts in mining companies which are companies that carry out activities that are very sensitive to environmental pollution. Theoretical research implications regarding the development of CSR disclosure within the framework of the Islamic concept. Then practically it becomes a material consideration for company management to reveal Islamic Social Responsibility information

show abstract

“…Hence, higher EPS appears to evaluate better the banks' performance. Thinh (2021) examined the EPS impacts on CSR in Vietnam banks between 2015 and 2019 and shows that these effects are insignificantly positive. This outcome is in line with Szegedi et al (2020).…”

Section: 23mentioning

confidence: 99%

“…The higher the NIM ratio, the higher is the management decision quality. Thinh (2021) showed that NIM has a positive and insignificantly impact on disclosure. This finding contradicts Matuszak and R o_ za nska (2017), who found that the nexus betwixt disclosure and NIM is negative.…”

Section: 24mentioning

confidence: 99%

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure

Abdallah

Bahloul

2022

AJAR

View full text Add to dashboard Cite

PurposeThe purpose of this study is to investigate the effect of financial performance (FP) and governance on the accounting and auditing organization for Islamic financial institutions (AAOIFI) disclosure for the Islamic banks.Design/methodology/approachThe authors used the generalized least squares (GLS) estimation for 47 MENASA (Middle East, North Africa and Southeast Asia) Islamic banks (IBs) between 2012 and 2019. In this regression, disclosure is the endogenous variable. The performance and governance measures are the explanatory parameters. The authors use bank's size, leverage and age for control parameters. The robustness of results is verified via generalized method of moments (GMM) estimation method.FindingsThe findings indicate that performance measurement has weak effects on AAOIFI disclosure. Only the net interest margin (NIM) measure has a significant positive impact. The return of assets (ROA) and the return on equity (ROE) have a significant negative impact. Furthermore, all Shariah Governance measures have significant effects. Finally, the findings of this study support the governance's positive contribution to the disclosure in IBs.Practical implicationsThrough including the whole issues allied to AAOIFI and their impacts on the banks' value, this study provides a significant summary for IBs, policymakers, regulators, AAOIFI and connected authorities across countries. In addition, the findings linked powers between jurisdictions with recommendations on growing the present AAOIFI practices.Originality/valueThis paper offers an original contribution to the accounting professionals and stakeholders who investigate the relationship between disclosure, performance and governance. It is considered as a basis for future studies in the simultaneous relation between these variables. It is crucial for accounting professionals, researchers and stakeholders interesting in the financial disclosure (FD) in IBs.

show abstract

Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks

Cited by 8 publications

References 24 publications

Compliance of corporate responsibility information at Vietnamese listed enterprises

Compliance of corporate responsibility information at Vietnamese listed enterprises

Analysis of Company Size and Profitability on Islamic Social Responsibility Disclosure

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure

Contact Info

Product

Resources

About