Information disclosure and bank risk-taking: Empirical evidence from Vietnam

This paper explores the impact of information disclosure and transparency on Vietnamese banks’ risk-taking by using Generalized Method Moments (GMM) approach with panel data 28 commercial banks from 2007 to 2019. A notable new contribution study is authors constructed a index for evaluate bank through this index. Research results show that more transparent complete discloses, safer is. Furthermore, findings indicate implementing Basel II improves influence banks' Z-scores substantially.