Nghiên cứu chất lượng thông tin lợi nhuận kế toán công bố của các ngân hàng thương mại việt nam (tt)

23 56789   2323 !"#$%&$!'()*$+% ,-./012340562017350/4890:;?@A=>?-=BJKLM ?N1O09PQ0RS056T60U42UV1W3404;X=>=Y=>IZGI@890:;?@A=>?-=Bvgh8?=@-mc0w4O0w4x309Rp3504pq901y=> E-=@zGZ=@LMg@T-?@fI@-.=?H-/{0/8C@GvIeHg=@Dg|034;3504}c034;0 E@A=>I~=>Y=@M=>JHGIHGBn_y?eK=>Y=@M=>JWuCZBq->-Hs 1€=>@GvIJWE-iQ0p2901vIJ-.9034;35‚ƒ^ƒ9R;X/01O0w4„3501;S0RS0 IT340…2p0/4p034j01}c09;†‡p01O|0/4890:;?@A=>?-=BJKI[ZIZI\]^_ ,-.90ˆSQ01S3509R‰?@M=@L8301m1;@-Œ= ICLmI@890:;?@A=>?-=BLMI[ZIHI \]^_ =~-h-Œ=>I@[tFC‰/2/03;XIg@H??h-i=nŽF?ŠCT=>@-Œ=IC L=I~uYC?@C=@GvII~=@=>=y60‘c350/’30/4;S01;@-Œ=ICL-.I16mC?-F?zfg@—=>h[-hG?•=z–=> ˜™š››^™œ1iJHGIHGuIBLME@T 3x350‘fJHGBC€=>?-m309Rp3509;{350:S60/[ZBJKn ‡p01O|1m9j60žŸ ¡¢£¤¥¦§¨¥¦¡©ª«¬­®¤ ¥¯¡°¤ ¥¯¢¤¥±®¢¥¤¡¨²¤¥³´¥¯µ¶¤¥ ¦°¤ ¥·¸¥¦¹º¥¦¶¦¥Ÿ»¼½¥¾¢¿ª«ÀÁÂÃ/O0`0354aS0/TB‹BCD=LM?@fI?-Ä=n 23Å3ỈÇ!$%ÈÉÊ%È!ËÉ ¾Ì¥ÍỴ¯¥±Ï¥±¨²¤ÐĐỊĨ¥ƠMuhÕE@H-=-.uLMIHI96Ưc0/4k0123405620/48? :;?@A=>?-=BJK?hG=>IHI=>@-Œ=IC?@fI I@=>×¥ĐØĨ¥¼=>ŠCZ==>@-Œ=ICLmI@890:;?@A=>?-=BJKJ‰-\]^_ 1iÙ2/01W=@ڃHIL8301m=>@-Œ=ICI—= ?hZ=@IÛ-”I~uC?@C=×?-ŒCI@•123405620/4890:;?@A=>?-=B×g@Y= ?•I@B‹zGLÞeZG”123405620w4T3x3502U0‘–=>LM16mCI@ß=@I}=?@-F?n 23567789 8 5 !"# !$%&'($")* +,!-.%# /012345657)!$,!80($9)/'- :;;?5@/.%.-23%($")*A5BC5D!%.%2E%!$F)($")*!D$GHIJ K$9!G'210L")M,"B%& %0%"NO !"# !$($")* /.-%.-%&'GHIJKGP57Q)NOR "$F%3SOTUV WXYXZ[\]Z^_`Zab^`caZde]Z fgh8i jkl"NO !"# !$($")*+,!-.(m nol.%!$F)%"p 5%8qrE !s- "$F%3)!"t%%"35@54NO !"# !$($")*+,!-.(m no fgh8i ukl.%2v)!")w!s- +,!x)y"$F%3)z7%"NO !"# !$($")*+,!-.O{|}Ct%v"mo fgh8i ~k4O€S454NO !"# !$($")*+, O|5%8qrE ‚"A/$,!s- %.%"$F%3)!"t%%"3 4U5%x)'!v226O44O45O{|}Ct%!m$%"p"v "m (m nolƒ!"@‚".!!s$@"-„457)%"…44O€S4†5@.‚ rE !s- "$F%3S50$zR}Ct%!m$%"p"‡v"m +"#o fgh8i ˆ‰$")*+,!-.%# /0/Š$%.%GHIJ K$9!G'2%ƒ "‹)p%"%"-z$9%rtŒ|OTUU†Ž fgh8i k‰$")*+,!-.%# /0%&'%.%GHIJK$9!G'2%ƒ/B 57)!$,O5@5DO5%%.%2E%!$F)($")*"'M+"#o fgh8i ‘kl.%GHIJK$9O’U4“57)!$,!80($9S5@/.-%.-23% ($")*A5B""'M+"#o fgh8i ”k•tQNS5O{|57)+$9+$"r-'"%ƒ(m2 $y2%"N!  !"# !$($")*/.-%.-%&'GHIJK$9!G'2+"#o WX–—˜™š›˜œžabZŸ Z¡^¢£ZŸ`Zab^`caZde]Z ™š›˜œžabZab^`caZde]kl"NO %&'!"# !$($")*+,!-. %# /0/Š$%.%GHIJ!D$K$9!G'2‡26!7+$"!,%")M@5A$zm 5U¤OO{@¥ ¦^¢£ZŸ`Zab^`caZde]§Z¨©Zaª`Z«]ab§0zN574¬­®? !"# !$%&'($")*+,!-.!"# x)'+"y¯°t/.-(): !$7 23456789  !9"6#"$%&456789 7'#"()7 $*7+,$%&$)$-./0 162"-&3456789:;7rst;7u;77 vwxyzw{|GL(2W6$)$7+86X7$} ~W$2!$8"57+"8*7+"67456789 '#"()7$*7+,$%&-./0"HSW€OS ~7G49 7)7L‚Yƒ7+ S „}OUSOS \…2ODL97+"8X3"8*7+"67$8($)$ 7+86X7$} ~W$2,7$8%†#9" E"I97+$8%†#9‡SW$E8)""I674 vwxywˆ‰G433E8(7+EOŠOSO„} ~W$2!!9"6#"‹Œ/‹ D78456789 7)($)(Ž2,7$739"89‘R’$62 ,62W6$)$ -./0$89“”•7+262$~S–•7+$87+"8,7+'X2!262$$)$ -./0 162 —˜!9"6#"‹Œ/‹234™+6š6$8(39"89‘7+6›& '#"œ9š73†2W63"L,7+86X7$} ~W$2!‹Œ/‹"H6162"-&3 vwxyˆGžS783"L, „}OUSOSO 57+"8*7+"67456789 '#"()7E8D6#7"I(7+$)$7+86X7$9"8Ÿ$$8OO5$$8  ¡ ~\¢OŸTOROW7+'8&6"8)$23)EYƒ7+"6X9$8£73†4 ¤9 7)7433""I(7+L,£"$)$7+86X7$}SOS!'8š¥…Ÿ)( 456789 72349¦7+"6! %&456789 7)($)($%&$)$-./0Z !9$8§783*8¨78$%&¤&7+23$)$$7+LŸŽ_``0”L(L)78+6› …\7+$%&456789 …\7+$%&49¦7+"6!SOS2$ !9"6#"L,462978•3D78456789 –S\S\O\¢OŸ$7+7837+4 vwxy©ª«"I(7+$)$3*8¨787+86X7$9$8 57+"8*7+"67456789 7'# "()7$*7+,$%&$)$-./0Ž"£78!72›7+G'8š¥…Ÿ)(49¦7+"6!7G $8 57+$)$'8(š7Y¦ UO¬R D85E6#7'63L()"L‚Yƒ7+'8*7+ 8(37"(37"8,7+78"+6›&$)$7+86X7$} ~W$G23'8*7+$­3*8¨78",6 }®¤9 7)7'#"85E"D7+85E7+86X7$} ~W$2W6E87"£$8L,4629 "8Ÿ$"#$%&-./0162 —4Ÿ&$8¯7$)$6# O\E8°85E4 2346789   !"#$%&'() *+&,&- /&',01+21313/4513136/7&,89:+;=&)9&'¥D%)=))¦&'§U¡¨©ª©«¬­C&'ª«, Z3Z3[u®¯°b±²³b´µ¶²b·®µb±² …b†‡ˆ¶·b8Š‰8‚†ˆ®b¶²°¶Œ9Œ :+F/#¸SL254š"K#•V)JC)=)&%&'(&)*"2)¬'¹Vº »¼½b¾¿À¶±®ÁbÂÃb±Ä¶·bÁźỈUC­(&§IE!+GH>=&D%'Ç&DY2È&'É »Ê½bË̱²ÍỴbÂÃb±µ±b±Ä¶·bÁÅ/423"45ÏUKRM™ÐĐ¢Ị&—) #”) #•V)JC9&'&E8&+F&)=>Ĩ¡¨«’P&*&')JKM#Ơ"2D 9&'&E8&+F&Ĩ¡Õ«)Ư§I=GY’ÈĨ'=­Y—) 8’ CQVIB+C& !'ßCE8&+F&D%'=)A’H+,É @34àŸ)=)’Ị&—) ­(&¬E+F&=&A&'GHD$4/423"45#/'= )6278&'9&'&E8&+F2™áàK"ÉÉ É 6,dUMS+6M96(`M>+x96] ;6 !…]] `†pT6 !WEM'dn68,`M !+9 !,Ox!‡ Epf `Tdh6N+!ˆMdz ‰Š‹ŠŒ.2Ž1P212Ž/Q‘21’0“}|”€}•k–2Ž14/—2Ž14Q21’˜P1™–Q12/š21›œ1 4ž21’—2Ž1cŸ1c Q1¡¢.£1¤¥1›/¦2Ž14§Ÿ2Ž12Ž/Q‘21’0Š1 ¨9   674%9$745)7*+67r&©7ªg«45$#Zm :m7[S72^7423%' v EtW[$&8u745S 6] E6 E`6523 "#6%&'74#(74745)7*+ !,+¬­®¯°­±²$745)7*2S!Td`74\74578685797\74 [([5$ABCD5>776:³78779:#7423&FrgFsm7m :6g(567>45^6857972345$:59_ ! E$:V´74 23&µ5>A6g7^74%9'86$745)7*+67!,8; ¶746ªgh%9897(5·74 23436789 9 9  !"#$ % &'()*+),-./012&3 '4 5% 96789 9:;?@?9A8  BC %!A7 9 %9 9 9),-./D EFGFH IJKLMNOPKMKLQRSKMTUOMTVTMKQWKMXYMZ[\]^_KLM^`KMTQaXM bcdKLMXQeKLMXRKMfdRMKQOgKMTeKLMhYMTiPMTVTMjkIlM m'4n)o 3p9 qA29 9 r70-!!,859 s ,3 6&3 '49679 qA2tuvw9 9 r70-x!! ,859 s).,3 6&3 '4 5% 967y9 ' 9129 9z{|} yA (Bt9 s).,3912 ~?)+C9&4p8 '!A€968A‚ B5B0C4pA''ƒ8 „…"†/=79285'7 ~9 58 ‡ 79 'ˆB$9 5% ‰ }Š9‹Œ99y A2 9Ž2A912 r7„,BC ~B9y ~ 5&'49 '& ‡ 79 'ˆB$9 5%  p‹9 q ‘' ‡9’~r92%9 s).,3 6 5)+D“~9197 9 s).,3 6&3 '4 5% yA 6 5%  y9 '89 9 '!&”9 99y&'29’9 •A–— 95'79 p 7~A‰u˜wBCƒ7 r7)0C59 s).,3 )™)0,/0†š5&'4 s'  %Š9€›'28‹0-0s'ƒ8 '8A‚ B591/>‘„)0C912‡9 p‹ ‡  79 'ˆB$9 5% '795 2ƒ$/œo)*+?™)*,  5…ž?™DŸ+†„…‡0 >)¡000Š0~B912'792 2 ‡  7>‘0,/1~,/*/¢9  '5p 99 s ,3 6&3 '4 5% 9129 9z{|} ‚BC'792  s)€ ‰u£wBŠ9‹Œ99yA20n,š5'!9 9 9' )*,—99 9 r7!,859 s).,3 6 5)+.‘0- ƒ8~ $9 ‡ p r9 79! †¤>œ#$9 9!  '5 9'9 %‡00s).,3 6‰ 2323 5678   787878778787 !"#7$73 %7878787 &78787!"#7$7 '()*+,-.* )/0 12),345678*+ WSDB5EXS5),345678*+9,:*+9-*;8-*,0 9,:*+9-*;8-*,09?(**@- 9?(*):*+YZ)O[)()\]^_ 9`-ab45D7T) ABCDE5FG54HIDE56JDB5FK) *+L* cdDE5eBS454HXU*9N.*)fg=,h[)`*,i,Ma ,M*+*@-N-.*+),OP>09!(=>=N(P _`_`_ab78cdcd73ecfg8fhij8kclc m m m m m m m m m m m m m m m nopoqrstumvwmxyzu{m|}~€myuymx‚uymƒ„umv…u{m†‡zmˆ‰smuyŠ‹um†€u{mƒŒom zƒxˆŽ{sxm~‘m’~“”ƒxˆŽ{sx’~p”ˆŽzusxm’~•”u–ˆsxm’~n”Žvysx’~—”˜Šsx™sxmšm ›”œ–Žsxsxmšmm žŸ US ¡U¢£S¤¥¤S¦R c6§¨cd©ª7«c7` U¬S­£V®¯ °±*$+² ³+²°´F°$./01(µ¶·0!F(D¸(=¹(D(º»¼ 00 34567895 6795 1695 7995 3@95A95 E317F9595 7895 69 5 !" #$%&'()*+,-)./'0)!" 234567.*+8)$%&)./'0)!" :;?*+,-)./'0)!" B/),CD.*+,-)./'0)!" GHI'()*+,-)./'0)!" JK,,/ LMNMOPQRSTUVTWXYSZT[\]^_\`a]bcTXdSXTeXfT`g`a]hiTjklTmnoSZTWQpSMT YqrlsQWtuvwusxyjWQWwuzxqrlQWTwuNx{y|l}QWQWT~uLxmlYSQWwuxZ€lWXQWwu‚xlUXQWT~yTTTT ƒ„…†‡…ˆ†‰Š‡‹ŒŽ‘’‘“”•–—˜™Œ…ˆ‡š›œ…ˆ‡ž‡†Ÿ…†‡…† ‡¡Š¢£  ¤7095 2!¥-¦6§859H5¨©ª«¬!"­®¯ 34595 9 5 !"° ¤795 §859H5¨7=>?8±9E7 !" 6795² :79A±³ ´8 !" E317F9595 G9H8I9 ±³ ´8 !" 7995 :91µ7=>?8 !" 87¶595 G/)>?!C8 !"K±09´ /9±0 9 75+85´9F->K±0 ºKF9F/ LMLMO »kqTjQRSTUVTWXYSZT[\]¼½T{¾SZTW€lSZT¿cTXdSXTSZXQÀSTqÁnT [ÂpnTWQRWT{iT|XÃSZT€ÄQT€lTWÅST{¾SZT[ỈTÇ`][ÈSXTmÉQTSXnÊST Tm m|QWTË]ÌvTw]ÌsxyjWmm|QWTw]ÌTzxjmm|QWÍsTw]ÌTNxS|mmlZQWTw]ÌTLTxnQWÏQWTw]ÌTxZ{|QWT~TyT ƒ„…†‡…ˆ†‰Š‡‹ŒŽ‘’‘“”•–—˜™Œ…ˆ‡š›œ…ˆ‡ž‡†Ÿ…†‡…† ‡¡Š¢£ 66195 7895  91µÐºĐĐGÐ $!" 34566195 789569 59´ÐºĐĐGÐ !" 466195 :91µÐºĐĐGÐ*8 79A !"Ị0 1667895 7895 Ĩ7ƠÕ"Ư>צØÙ!"Ú 3@95A95 G3659/ FCD5¹5+85´9F- !" 8E15 G/)>?!CÛ¬J!" ºKF9F/ 01 3454 789     8    8  !"# 3$% &'8  ( )*++,-./01./023456+,1./72383,+,1./12)89:,+,1./;2,?+,1./@2A6B*+,C8  !"# 5$% &' 8 ( )4B:?+,-.D01.D023456+,1.D72383,+,1.D12)8:9,+,1.D;2,?+,1.D@2A6B*+,C8  EFGHIGJHKLIMNMIOPQGIRSITUGJIVWXGJIYZIH[GHIGH\IRL]^_ )*++, `abcdcefg.hie.bjklb.bcmb.jnbc.ebag.opqrbcsjtbj.husjhie.bjklb ovwxs.ojky.bag.o.z{bag.o|0z{4?+B4j}.o~bc.one.fb.€k.bag.o‚ )4B:?+, `abcdcefg.hkƒbc.oe„b.o….†‡ˆ‰*