TAILIEUCHUNG - Determinants influencing capital adequacy ratio of Vietnamese commercial banks

This study employs a panel data analysis to identify the factors that significantly affect the capital adequacy ratio (CAR) of Vietnamese commercial banks for the period from 2011 to 2018. During this period, the number of banks had decreased from 41 to 31 due to mergers and acquisitions. | Determinants influencing capital adequacy ratio of Vietnamese commercial banks Accounting 6 2020 Contents lists available at GrowingScience Accounting homepage ac Determinants influencing capital adequacy ratio of Vietnamese commercial banks Hung Phuong Vua and Ngoc Duc Dangb aNational Economics University 207 Giai Phong Road Hanoi Vietnam CHRONICLE ABSTRACT Article history This study employs a panel data analysis to identify the factors that significantly affect the capital Received March 9 2020 adequacy ratio CAR of Vietnamese commercial banks for the period from 2011 to 2018. During this Received in revised format March period the number of banks had decreased from 41 to 31 due to mergers and acquisitions. The variables 15 2020 that are hypothesized to affect the capital adequacy ratio of commercial banks in Vietnam include bank Accepted May 15 2020 Available online size SIZE deposit DEP loan LOA loan loss reserves LLR liquidity LIQ return on assets May 15 2020 ROA return on capital ROE net interest margin NIM non-performing loans NPL and leverage Keywords LEV . The results indicate that LEV LLR ROE had a negative impact ROA had a positive impact Capital Adequacy Ratio and SIZE DEP LOA LIQ NIM NPL did not significantly influence the CAR of Vietnamese Commercial Banks commercial banks. Vietnam 2020 by the authors licensee Growing Science Canada 1. Introduction First implemented in 1988 Basel I set a capital ratio of 8 as an adequate level for covering the potential losses resulted from loan losses and other risk taking by commercial banks Casu et al. 2015 . The level was considered to be adequate to ensure the safety and soundness of a banking system. However Basel I provided a framework for risk measurements that was considered too preliminary and a regulatory structure that is too weak for supervisions. It was therefore revised in June 2004 to become Basel II. Basel II not only provided a more detailed framework for risk .

• Kế toán - Kiểm toán
• Capital adequacy ratio
• Vietnamese commercial banks
• Loan loss reserves
• Return on assets
• Return on capital
• Determinants of capital adequacy ratio of Vietnamese commercial banks
• Capital adequacy ratio of Vietnamese commercial banks
• The Net interest margin
• Punjab National Bank
• Implementation period of Basel II
• Dividend Payout Ratio
• Dividend per Share
• Kinh tế kinh doanh
• Tạp chí khoa học
• Vietnamese banks
• Positive effect on CAR
• Egyptian banks
• Islamic banks
• Islamic windows pre
• Global financial crisis
• Commercial banks
• Cypriot commercial banks
• Financial crisis
• Previous negative experience
• People's credit funds
• Debt to equity ratio
• Loan to deposit ratio
• PCFs’ credit growth rate
• Capital ratio
• Capital requirement
• Panel data
• Panel data analysis
• Banking system of kingdom
• Tadawul banks
• Profitability bank
• Return on asset
• Return on equity
• Net interest margin
• Non Performing loan
• Corporate governance
• Performance in Vietnamese
• Bank performance
• Board composition
• Financial security
• Commercial banking
• Current situation
• Vietnam's commercial banking system