The Financial Reporting Quality for Commercial Banks - Empirical Evidence in Vietnam

Purpose: The financial reporting quality for enterprises in general and commercial banks Vietnam particular plays a very important role because it is used by many stakeholders (internal external) to make relevant decisions. In this study, the author assessed current status of Vietnamese through qualitative characteristics statements. Theoretical framework: statements according IASB 2018 including 2 fundamental relevance faithful presentation, 4 enhancing understandability, comparability, verifiability, timeliness. Design/Methodology: set measures on some previous studies world. collected data from 24 period 2019 - 2021. Findings: research results show that not high. Specifically, (2018), timeliness were have highest value, followed understandability characteristics. two representation rated as low. remaining which verifiability also Research, Practical & Social implication: study shows Originality/ value: will be useful reference such Ministry Finance, State Bank Vietnam, bank managers, shareholders, investors, etc. management other related fields.