Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam  

作　　者：Mai Thi Hoang Minh 

机构地区：[1]University of Economics, Ho Chi Minh City, Vietnam

出　　处：《Journal of Modern Accounting and Auditing》2015年第2期86-92,共7页现代会计与审计（英文版）

摘　　要：Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commercial banks continue to play a dominant role in the whole system, and local commercial banks still have an edge in its widespread network across the country over foreign banks. This article is going to present the survey which clarifies the role of FS in commercial banks＇ loan decisions in Vietnam. Moreover, this paper also discusses FS＇s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. This paper has taken performance with 74 official employees in commercial banks in Vietnam. The results indicated the qualitative characteristics of banks when disclosing the financial statements. This article also gave the six oriented solutions to improvement of the loan decision-making by banks.

关 键 词：usefulness of financial statement （FS） accounting information quality loan decisions BANKING 

分 类 号：F832.33[经济管理—金融学] TP317.3[自动化与计算机技术—计算机软件与理论]