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

  • Received September 14, 2020;
    Accepted May 28, 2021;
    Published June 2, 2021
  • Author(s)
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  • Article Info
    Volume 16 2021 , Issue #2, pp. 119-126
  • Cited by
    4 articles

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This work is licensed under a Creative Commons Attribution 4.0 International License

Corporate social responsibility is the development trend in globalization. Businesses need to be accountable to shareholders. An organization should handle the relationship between community, economic, and social factors. The disclosure of responsibility accounting information by businesses has important implications for information users as well as stakeholders. The paper is intended to verify the influence of profitability on the disclosure of responsibility accounting of all listed commercial banks in Vietnam. The paper employs time series data for 2015–2019 and uses the ordinary least square method to test the model. Five independent variables related to profitability are examined. The results of the study show that ROA and ROE have a positive influence on responsibility accounting disclosure. Thereby, the state agencies of Vietnam need to promulgate regulations of responsibility accounting disclosure according to international standards and strictly control the disclosure of Vietnamese commercial banks to improve the quality of the information in the context of international integration.

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    • Table 1. Defining and measuring independence variables
    • Table 2. Descriptive statistics
    • Table 3. Correlation coefficients
    • Table 4. Regression result
    • Table 5. Diagnostic test
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