Ảnh hưởng của quản trị công ty đến hiệu quả tài chính với vai trò trung gian của mức độ công bố thông tin về công cụ tài chính tại ngân hàng thương mại
DOI:
https://doi.org/10.24311/jabes/2025.36.5.01Từ khóa:
Công cụ tài chính, IFRS7, Quản trị công ty, Ngân hàng, Hiệu quả tài chínhTóm tắt
Bài viết xem xét tác động của quản trị công ty đến hiệu quả tài chính ngân hàng với vai trò trung gian của công bố thông tin về công cụ tài chính (FID). Nghiên cứu sử dụng mẫu gồm 21 ngân hàng tại Việt Nam và phân tích hồi quy bội với dữ liệu bảng trong 14 năm, giai đoạn 2010–2023. Kiểm định Sobel-Goodman và Bootstrap được sử dụng để đánh giá vai trò trung gian của FID. Kết quả cho thấy mức độ phù hợp yêu cầu chuẩn mực báo cáo tài chính quốc tế số 7 đạt khoảng 36,8%. Nghiên cứu cung cấp bằng chứng về vai trò trung gian của FID trong mối quan hệ giữa thành viên điều hành, sở hữu nước ngoài với hiệu quả tài chính. Ngoài ra, trình độ học vấn, tham gia điều hành và sở hữu nước ngoài đóng góp làm tăng hiệu quả tài chính ngân hàng được giải thích bởi lý thuyết ủy nhiệm và lý thuyết phụ thuộc nguồn lực. Hàm ý nghiên cứu cho thấy Việt Nam cần nhanh chóng xây dựng chuẩn mực kế toán về FID, các ngân hàng cần có các chính sách kế toán thích hợp về FID nhằm góp phần nâng cao hiệu quả tài chính hơn nữa.
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