THE FINANCIAL REPORTING QUALITY FOR COMMERCIAL BANKS - EMPIRICAL EVIDENCE IN VIETNAM.

This article provides an assessment of the financial reporting quality for commercial banks in Vietnam. The study evaluates the qualitative characteristics of financial statements and finds that the overall quality is not high. The timeliness of the statements is rated the highest, while the relevance and faithful representation characteristics are rated low. The study emphasizes the importance of financial reporting quality for decision-making and offers valuable insights for stakeholders such as the Ministry of Finance, the State Bank of Vietnam, bank managers, shareholders, and investors. Further research could explore different measurement methods to assess the quality of financial statements. [Extracted from the article]