Researching the factors affecting information transparency in banking business

Abstract

This study overviews factors affecting information transparency in banking business in Vietnam. They are the (1) Board of managers’ integrity, (2) State management, (3) Audit, (4) Credit rating agencies, (5) Bank’s financial position, (6) Human resource, (7) Information infrastructure. Through quantitative method, it has been found out that all of the above factors are statistically significant and each of the factor has different effect to the information transparency of banks. Then the reasonable solutions and recommendations are proposed to increase the bank’s information transparency according to the importance of each factor.