M c dù nghiên c u còn m t s h n ch nh ng k t qu c a nghiên c u này cung c p m t cái nhìn h u ích đ i v i v n đ công b thông tin t nguy n c a các NHTM và đem l i m t đi m kh i đ u cho các nghiên c u h c thu t trong t ng lai. M t s g i ý cho các nghiên c u có th th c hi n c th nh sau:
- Th nh t, các nghiên c u trong t ng lai có th đi u tra m c đ công b thông tin t nguy n trong các hình th c công b khác c a ngân hàng nh báo cáo
bán niên, thông cáo báo chi hay website đ m r ng kh n ng ti p c n thông tin.
- Th hai, nghiên c u m i ch xem xét m c đ công b thông tin c a các
NHTM t i Vi t Nam. Trong t ng lai có th so sánh th c tr ng công b t nguy n t i Vi t Nam v i các NHTM t i các qu c gia khác nói chung và các qu c gia đang phát tri n nói chung.
- Th ba, trong t ng lai các nghiên c u có th m r ng đi u tra thêm các bi n gi i thích nh các bi n v qu n tr công ty ho c các bi n thu c y u t v n hóa đ đánh giá nh h ng ti m n ng c a các nhân t này đ n m c đ công b thông tin c a các NHTM Vi t Nam trong báo cáo th ng niên.
- Th t , nh đư trình bày ph n gi i h n, do còn thi u thông tin t 13 NHTM ch a cung c p báo cáo th ng niên, tính khái quát c a nghiên c u có th b nh h ng. Do đó, các nghiên c u sau có th ti p c n theo ph ng pháp đ nh tính (ví d nh ph ng v n ho c kh o sát) đ khám phá hi n t ng này m t cách sâu h n và đ a ra lý do t i sao các NHTM này không cung c p báo cáo th ng niên ra công
chúng.
- Cu i cùng, đ b sung cho các k t lu n c a nghiên c u này, trong t ng lai có th xem xét tính h u ích c a vi c công b thông tin t nguy n trong báo cáo
th ng niên c a các NHTM cho m t ph m vi r ng c a ng i s d ng, ch ng h n nh khách hàng, nhà đ u t , các c quan chính ph , c đông, nhân viên, h c gi , và các bên quan tâm khác thông qua ti n hành kh o sát các quan đi m và nh n th c c a ng i s d ng báo cáo th ng niên c a các NHTM t i Vi t Nam ho c các qu c
K t lu n ch ng 5:
Ch ng 5 tóm t t l i các k t qu đ t đ c c a nghiên c u, đóng góp v m t khoa h c và th c ti n c a đ tài c ng nh ch ra các h n ch còn t n t i. Bên c nh đó,
m t s ki n ngh v gi i pháp đ nâng cao m c đ công b thông tin t nguy n trong báo cáo th ng niên c a các NHTM t i Vi t Nam đư đ c trình bày.Cu i cùng, tác gi đ xu t m t s g i ý nghiên c u trong t ng lai đ hoàn thi n tính h u ích c a vi c tìmhi u công b thông tin t nguy n trong ngành ngân hàng.
1. B Tài chính, 2002. Chu n m c 01– Chu n m c chung.
2. B Tài chính, 2005. Chu n m c 22– Trình bày b sung báo cáo tài chính c a các ngân hàng và t ch c tài chính t ng t .
3. B Tài chính, 2012. H ng d n v vi c công b thông tin trên th tr ng ch ng khoán.
4. Lu t các T ch c tín d ng, 2010.
5. Ngân hàng nhà n c Vi t Nam, 1997. Ch đ báo cáo tài chính đ i v i các t ch c tín d ng.
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