13 Examine manipulation of financial statements of commercial banks – Evidence from an emerging country
Tam To Nguyen, Ha Thi Thu Nguyen and Nga Thi Hong Nguyen
1 Introduction
Commercial banks are the lifeblood of the economy; hence, many related parties are interested in commercial banks’ information. Financial statements provide specific information to evaluate the performance and financial status of commercial banks. The financial information helps to direct, supervise the bank’s capital, and assess the bank’s capital mobilization capacity of the operation. Based on their information, several indicators are calculated to evaluate comprehensively in the bank. In addition, it also helps investors, bank managers, ...
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