Vol 6

Cuong, N. H. and Tung, V. H. - Risk management disclosure by financial listed companies in Vietnam

Thứ năm - 29/07/2021 18:33
Key words: disclosure, risk management, risk management disclosure, factor analysis.
To the best of our knowledge, there have been no studies to assess the level of risk management disclosure (RMD) by listed companies in the financial sectorin Vietnam. This research evaluates the level of mandatory and discretionary disclosure of risk management in financial statements of Vietnamese financial list-ed firms. Using the content analysis method, this study has revealed that the level of information disclosure on risk management by those firms is relatively low. The regression analyses demonstrate that RMD level is affect-ed by firm size, solvency, leverage and independent directors.
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