The Effect of Financial Restructuring on the Overall Financial Performance of the Commercial Banks in Vietnam

Previous studies on the relationship between bank restructuring and financial performance reveal conflicting results with few studies establishing the effect of financial services. Few studies have investigated the causality between bank restructuring and financial performance as intervened by deposits and customer loans. The positivism research philosophy and descriptive and inferential causal research design were used in this study. The hypothetical view of the study was that the relationship between bank restructuring and financial performance of commercial banks in Kenya is not intervened by deposits and customer loans. The 39 commercial banks that were consistently in business for the period 2002 to 2014 were included in the study. Bank restructuring was disaggregated into financial restructuring, capital restructuring, operational restructuring and asset restructuring. The empirical findings were as follows: There was a significant direct association between bank restructuring and financial performance which was intervened by deposits and customer loans as proxies for financial services. Deposits were found to be significant in intervening the relationship between bank restructuring and financial performance. Customer loans on the other had was not found to significantly intervene the relationship between bank restructuring and financial performance. A composite variable of financial services denoting the aggregate of the intervention of deposits and customer loans showed a significant intervening effect on the relationship between bank restructuring and financial performance. The study outcome therefore reveals that the hypothesis that the relationship between bank restructuring and financial performance is not intervened by financial services is rejected. The conclusion is that banks should focus more on deposits to caution against a decrease in financial performance. Additionally customer loans should not be ignored since the intervention though insignificant tends to negatively influence financial performance. The implication is that when banks focus more on the provision of financial services they are likely to compromise financial finance possibly because of the increased costs associated with providing financial services. Regulatory institutions such as the Central Bank of Kenya (CBK) and the Kenya Institute of Bankers can use the study results to enhance policy and prudential guidelines to increase profitability of the banks. The study recommends that there is need to increase financial services offered by banks to increase outreach other than improving profitability of banks.

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The Nexus between Bank Specific Risk Management Practice and Financial Performance: A Study on Selected Commercial Banks in Ethiopia

SSRN Electronic Journal ◽

10.2139/ssrn.2841206 ◽

2015 ◽

Author(s):

Biruk Shimelis Bekele

Keyword(s):

Risk Management ◽

Financial Performance ◽

Commercial Banks ◽

Management Practice ◽

Specific Risk

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The impact of income diversification on liquidity creation and financial performance of Vietnamese Commercial Banks

Accounting ◽

10.5267/j.ac.2020.4.004 ◽

2020 ◽

pp. 553-568

Author(s):

Cuong Van Hoang ◽

Loan Quynh Thi Nguyen ◽

Manh Dung Tran ◽

Tuan Dung Hoang

Keyword(s):

Financial Performance ◽

Commercial Banks ◽

Income Diversification ◽

The Impact

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Analisis Kinerja Keuangan Bank Umum Syariah Melalui Pendekatan Islamicity Performance Index

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v7i2.2253 ◽

2021 ◽

Vol 7 (2) ◽

Author(s):

Safaah Restuning Hayati ◽

Mutiah Hanifah Ramadhani

Keyword(s):

Financial Performance ◽

Commercial Bank ◽

Performance Index ◽

Commercial Banks ◽

Secondary Data ◽

Sampling Technique ◽

Descriptive Research ◽

Index Approach ◽

Principles Of Justice ◽

Quantitative Descriptive

This study aims to determine how the financial performance of Islamic commercial banks in Indonesia through the islamicity performance index approach for the period 2013-2017, by the principles of justice, halalness, and purification. This study using quantitative descriptive research. The number of banks sampled are five Islamic commercial banks in Indonesia that have been selected, through a purposive sampling technique first. These banks are BRI Syariah, BNI Syariah, Mandiri Syariah, BCA Syariah, and Victoria Syariah. The type of data used is secondary data taken from the financial statements of each islamic commercial bank that is sampled. Through the islamicity performance index approach, the results of this study indicate that the financial performance of islamic commercial bank is unsatisfactory, based on the average of the variables that have been processed in accordance with predicate valuation standards.

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THE EFFECT OF THE SHARIA SUPERVISORY BOARD AND THE BOARD OF COMMISSIONERS ON THE FINANCIAL PERFORMANCE OF SHARIA COMMERCIAL BANKS IN INDONESIA

AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah ◽

10.52490/at-tijarah.v3i1.1273 ◽

2021 ◽

Vol 3 (1) ◽

pp. 60-73

Author(s):

Ahmad Fauzul Hakim Hasibuan ◽

Fuadi Fuadi ◽

Angga Syahputra

Keyword(s):

Data Analysis ◽

Financial Performance ◽

Commercial Banks ◽

Supervisory Board ◽

Secondary Data ◽

Sampling Technique ◽

Islamic Banks ◽

Purposive Sampling ◽

Islamic Bank

This study aims to determine the influence of the Sharia Supervisory Board and the Board of Commissioners on the Financial Performance of Islamic Banks in Indonesia. This study used secondary data from 12 banks.The sampling technique used is the purposive sampling technique. The method of data analysis used is multiple linear regression.The results partially show that the sharia supervisory board and board of commissioners positively and significantly influence the financial performance of Islamic banks in Indonesia. Simultaneously,the board of commissioners and the sharia supervisory board positively and significantly influence the financial performance of Islamic bank

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