Information Transparency of Vietnamese Banks: Current Status and Some Future Directions

Abstract

Based on Baumann & Nier (2004), we aim to expand the intermediary indicators measuring information transparency of commercial banks in Vietnam as detailed and complete as possible to match the suitability for the current situation in the country. We also collect data of 10 commercial banks of various sizes as representative sample to measure and evaluate the current state of the transparency of the Vietnamese banking system in the period 2007 - 2018. In addition, we select the three most typical banks for in-depth analysis and a certain comparison on the information transparency process over the past 10 years. We believe that the study will provide tools and information useful in measuring and evaluating the level of transparency of Vietnamese commercial banks.