Abstract
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.
Highlights
The paper is intended to verify the influence of profitability on the disclosure of responsibility accounting of all listed commercial banks in Vietnam
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
Vietnamese listed commercial banks have been On the basis of the survey results, the Vietnamese quite fully compliant with accounting disclosure (ADISC) over the past government should urgently revise Corporate social responsibility (CSR) regutime
Summary
Actions to avoid conflicts of interest between parties Jizi et al previous studies is legitimacy and stakeholder the- (2014) checked the factors affecting ADISC of US ory to examine the factors of profitability that in- commercial banks from 2009 to 2011. Kustono has a commitment to social responsibility with and Nanggala (2019) studied the factors that inthe community and the environment in which it fluence the ADISC of 13 Indonesian banks from operates. Ridwan and ize their actions and to get social approval.
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