scholarly journals IMPORTANCE OF ACCOUNTING DISCLOSURE FOR COMMERCIAL BANKS IN LENDING LISTED COMPANIES IN VIETNAM

2021 ◽  
Vol 226 (09) ◽  
pp. 220-225
Author(s):  
Nguyễn Tiến Đạt
Keyword(s):  
Commercial Banks ◽  
Listed Companies ◽  
Viet Nam ◽  
Accounting Disclosure

Tại Việt Nam, thông tin kế toán công bố phục vụ nhu cầu thông tin của các ngân hàng thương mại nhận được ít sự quan tâm của các nhà nghiên cứu, nhưng số lượng các nghiên cứu phục vụ nhu cầu của những nhà đầu tư trên thị trường chứng khoán lại rất nhiều. Trong khi đó, các doanh nghiệp niêm yết tại Việt Nam vẫn duy trì xu hướng sử dụng các khoản vay ngân hàng nhiều hơn so với tiếp cận nguồn vốn từ thị trường chứng khoán, phần lớn là do quy mô vốn hóa của thị trường chứng khoán Việt Nam chưa đáp ứng đủ nhu cầu vốn của các doanh nghiệp. Do đó, mục tiêu của bài báo này là làm rõ vấn đề liệu rằng các thông tin kế toán có đóng vai trò quan trọng trong việc thẩm định tín dụng khách hàng doanh nghiệp niêm yết hay không và xác định xem rằng trong số các báo cáo tài chính của doanh nghiệp thì báo cáo nào là hữu ích nhất cho việc thẩm định này. Dữ liệu sử dụng cho nghiên cứu được thu thập từ khảo sát bảng hỏi, được gửi đến cho các cán bộ thẩm định ở các ngân hàng thương mại tại Việt Nam. Các câu hỏi được thiết kế theo thang đo 5 điểm của Likert. Kết quả nghiên cứu cho thấy, với khách hàng doanh nghiệp niêm yết, thông tin kế toán công bố là nguồn thông tin quan trọng nhất khi quyết định có hay không phê duyệt khoản vay cho doanh nghiệp và cả 3 báo cáo tài chính đều có tầm quan trọng lớn trong quá trình phê duyệt này.

Impacts of Financial Integration in the Asia Economic Community on Competitiveness of the Commercial Banks in Vietnam

2018 ◽  
Vol 34 (4) ◽  
Author(s):  
Nguyen Cam Nhung
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Financial Integration ◽  
International Standards ◽  
Capital Adequacy ◽  
Viet Nam ◽  
Economic Community ◽  
Industrial Policies ◽  
Capital Adequacy Ratio ◽  
Internet Economy

This paper assesses the impacts of financial integration in the Asia Economic Community (AEC) on the capacity of finance and provision of financial services of Vietnamese commercial banks. In recent years, Vietnamese commercial banks have achieved some successes as reflected in the growth indicators of operation scales, charter capital and total assets. However, under the pressure of integration, the capital adequacy ratio (CAR) fell slightly in 2016 resulting from the applying of the CAR calculation method to commercial banks in accordance with the new regulations towards step by step approaching international standards. Compared to other countries in the AEC, the capacity of finance and provision of financial services of the Vietnamese commercial banks remains low. As a result, it is necessary to carry out synchronous and drastic measures in the coming time to enhance the competitiveness of the Vietnamese commercial banks. Keywords Competitiveness, financial integration, AEC, commercial bank, Vietnam References [1] UNCTAD, World Investment Report 2018: Investment and New Industrial Policies, June 2018.[2] Cục Đầu tư nước ngoài, “Tình hình thu hút Đầu tư nước ngoài 8 tháng năm 2018”, 2018, http://fia.mpi.gov.vn/tinbai/6045/Tinh-hinh-thu-hut-Dau-tu-nuoc-ngoai-8-thang-nam-2018.[3] Google and Temasek, “e-Conomy SEA Spotlight 2017: Unprecedented growth for Southeast Asia’s $50B internet economy, 2017”, 2017.[4] Tô Thị Thanh Trúc, “Khu vực tài chính Việt Nam trong bối cảnh hội nhập tài chính ASEAN”, Tạp chí Phát triển Khoa học và Công nghệ, 19 (2016) Q1, 2016.[5] Phạm Xuân Hoan, Nguyễn Cẩm Nhung, Nguyễn Bích Thủy, “Ngân hàng TMCP Ngoại thương Việt Nam: Chủ động đón AEC”, Tạp chí Kinh tế và Dự báo, Số 2 tháng 1/2016.[6] Phạm Xuân Hoan, Nguyễn Cẩm Nhung, Nguyễn Bích Thủy, “Khả năng thích ứng của các ngân hàng thương mại Việt Nam khi tham gia hội nhập AEC”, Tạp chí Tài chính, Kỳ 1 tháng 12/2015 (622).[7] Trần Thị Vân Anh, “Ngân hàng Việt Nam trong tiến trình gia nhập Cộng đồng Kinh tế ASEAN”, Tạp chí Khoa học Xã hội Việt Nam, 4 (2016) 101.[8] Nguyễn Thị Diễm Hiền, “Một số vấn đề về ngân hàng thương mại khi Việt Nam gia nhập Cộng đồng Kinh tế Asean”, Tạp chí Phát triển Khoa học và Công nghệ, 19 (2016) Q1, 2016.[9] Blattner N., “Competitiveness of Banks”, Journal of Financial Economics, N.21 (1992).[10] PwC Growth Markets Centre, The Future of ASEAN - Time to Act Financial Services, 2018.

scholarly journals Which companies find it easier to obtain bank loans? Evidence from China

2013 ◽  
Vol 10 (3) ◽  
pp. 389-401 ◽  
Author(s):  
Wenjuan Ruan ◽  
Erwei Xiang
Keyword(s):  
Commercial Banks ◽  
Institutional Development ◽  
Listed Companies ◽  
Bank Loans ◽  
Foreign Banks ◽  
Bank Loan ◽  
Private Companies ◽  
Empirical Results ◽  
Chinese Listed Companies ◽  
Loan Financing

The study investigates the determinants of bank loan financing of Chinese listed companies from 1996 to 2009. The empirical results suggest that the channels through which companies obtain bank loans are different. Companies controlled by the state can more easily obtain loans from state-owned commercial banks and policy banks, while privately controlled companies have significantly larger access to loans from foreign banks. The empirical results also show that political connectedness and institutional development are the significant determinants of the bank loan financing of private companies. If companies locate in an area with higher level of institutional development, the proportion of their loans from state-owned banks is smaller than that of companies locate in areas with lower level of institutional development

Do management practices and competition levels increase commercial bank profits? Evidence from Can Tho, Viet Nam

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chi Huu Phuong Ho ◽  
Kiet Tuan Nguyen
Keyword(s):  
Commercial Banks ◽  
Management Practices ◽  
Banking System ◽  
Viet Nam ◽  
Cross Sectional ◽  
Content Type ◽  
Factors Affecting ◽  
Management Quality ◽  
Competition Level ◽  
Bank Profits

PurposeManagement practices and competition levels have been shown as important factors affecting the performance of enterprises that do not include banks. The paper, thus, aims to measure management practices and to study the effect of management quality and competition level on the performances of the first-level branch of commercial banks in the context of the Viet Nam banking system.Design/methodology/approachThe study employed the approach of Bloom and Van Reneen (2007) to quantify management practices of the commercial banks. The level of competition was measured by the number of competitors suggested by Nickell (1996) and the index suggested by Boone (2008). Finally, the effects of management practices and competition level on the bank performances were jointly estimated through a Cobb–Douglas production function, similar to the one used by Bloom et al. (2014).FindingsThe results show that the management practices score is, on average, above the average. While the management practices are found to positively correlate with profits, the competition level is found to significantly reduce bank profits.Research limitations/implicationsCross-sectional data limit the findings of the paper to a point of time. In the future, studies with panel data are desirable.Practical implicationsThe findings of the study help bank managers to make more informed decisions about management practices. Any policy promoting new entrants to the banking market should be carefully considered.Originality/valueThe paper is the first to measure the management practices of commercial banks and to explore the impacts of management quality and competition level on bank performances.

scholarly journals Interest rate pass-through estimates from error correction models ECM

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Le Phan Thi Dieu Thao ◽  
Nguyen Thi Thu Trang
Keyword(s):  
Monetary Policy ◽  
Interest Rates ◽  
Commercial Banks ◽  
Money Market ◽  
Viet Nam ◽  
Short Term ◽  
Adjustment Speed ◽  
Lending Rates ◽  
Pass Through

This paper examines the degree of pass-through and adjustment speed of retail interest rates in response to changes in monetary policy rates in commercial banks of Viet Nam during the period 07/2004 to 06/2014. The results show that the degree of pass-through of retail interest rates is incomplete but high (0.7-0.93). The adjustment speed of money market rates & retail interest rates is relatively slow. It takes from 3 to 6 months for money market rates & retail interest rates to be adjusted to long-term equilibrium, except 1 month VNIBOR. 1 month VNIBOR is sensitive to changes of discount rate & refinancing rate in short-term, contrary to 3 month VNIBOR . The degree of pass-through from market rates to retail interest rates is fairly high in the long-term but low in the short-term. The degree of pass-through is different between various retail interest rates. Specifically, the degree of pass-through of deposit rates is higher than that of lending rates both in the short-term & long-term.

scholarly journals The mediating role of accounting disclosure in the influence of AIS on decision-making: A structural equation model

2021 ◽  
Vol 10 (2, special issue) ◽  
pp. 204-215
Author(s):  
Adel Qatawneh ◽  
Ayman Bader
Keyword(s):  
Decision Making ◽  
Structural Equation Model ◽  
Commercial Banks ◽  
Structural Equation ◽  
Accounting Information ◽  
Equation Model ◽  
Financial Data ◽  
Accounting Disclosure ◽  
Mediating Role

The current study aims to investigate the influence of accounting information system (AIS) elements, including human resources, physical resources, and financial data, in delivering the organization to a suitable decision-making process through the mediating role of well-built accounting disclosure. The study applies its model to the commercial banks listed in the Jordanian market at the end of 2019. A quantitative approach was adopted and a questionnaire was applied on 171 financial managers and accounting department heads within 21 commercial banks in Jordan. Based on the results of a structural equation model, the main hypothesis was accepted referring to the positive influence of AIS elements of human resource, physical resource, and financial data on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan. These results show the importance of AIS in decision-making and encourage companies to adopt modern AIS in order to help them improve the quality of accounting information. The study recommended focusing on increasing skills and knowledge of accounting and financial managers within banks on the multiple ways of benefitting from AIS applications, this can include holding conferences, seminars, and workshops.

scholarly journals The Effect of Information Content of Integrated Business Reports on the Credit Decision Making at Jordanian Commercial Banks

2018 ◽  
Vol 11 (6) ◽  
pp. 226
Author(s):  
Hasan Mahmoud Al-Shatnawi ◽  
Ahmad Adnan Abo Al-Haija
Keyword(s):  
Decision Making ◽  
Information Content ◽  
Commercial Banks ◽  
Financial Information ◽  
Financial Disclosure ◽  
Anova Analysis ◽  
Arithmetic Means ◽  
Accounting Disclosure ◽  
Financial Reports ◽  
One Way Anova

The current paper tested the effect of the information content of integrated business reports in enabling credit officers at Jordanian commercial banks to assess the company’s capability to create value, and the effect of the so mentioned on credit decision making in the Jordanian environment. To achieve this objective, the researcher presented one of Jordanian companies’ financial reports through a proper comprehensive questionnaire, distributed over a sample of credit officers at Jordanian commercial banks, through three alternatives of accounting disclosure which include: traditional financial reports that express financial disclosure only, traditional financial reports in addition to non-financial information in the form of separated reports, and then integrated business reports (consolidated financial and non-financial information). The number of the analyzed questionnaires was 95. Arithmetic means, standard deviations, Simple Liner Regression analysis and One Way ANOVA analysis have been applied to test the research hypotheses and achieve its objectives. The results showed that there is an effect for the disclosure of (only financial information through traditional financial reports, non-financial information through separated reports, and consolidated financial and non-financial information through integrated business reports) in order to take the decision of credit at Jordanian commercial banks. The research also showed that there are significant differences between the variables of the decision of granting loans according to the three disclosure alternatives. It is noted that the information content of the integrated business reports had the greatest effect than the other two alternatives on the decision of granting credit.

scholarly journals The Research of Factors Affecting the Effectiveness of Internal Control Systems in Commercial Banks-empirical Evidence in Viet Nam

2016 ◽  
Vol 9 (7) ◽  
pp. 144 ◽  
Author(s):  
Ho Tuan Vu
Keyword(s):  
Interest Groups ◽  
Control Systems ◽  
Internal Control ◽  
Political Institutions ◽  
Commercial Banks ◽  
The Other ◽  
Viet Nam ◽  
Factors Affecting ◽  
Information And Communication ◽  
Communication Control

<p>The purpose of this research was to determine the factors that affect effectiveness of internal control systems in commercial banks in Vietnam. Through the method of qualitative research and quantitative based on reliability Cronbach's Alpha, exploratory factor analysis (EFA) and multiple regression analysis (MRA). According to the report of COSO, BASEL organizations and the other authors, control environment; risk assessment; information and communication; control activities and monitoring could affected the effectiveness of internal control systems in commercial banks. In addition, this research has indicated that there are two new factors have an impact on the effectiveness of internal control systems in commercial banks in Vietnam: political institutions and interest groups.</p>

scholarly journals The Effect of Accounting Disclosure about Sustainability Reports on the Ability of Banks to Going Concern - Case Study of Arab Bank

2020 ◽  
Vol 10 (2) ◽  
pp. 234
Author(s):  
Ammar Daher Bashatweh ◽  
Salam Nawaf AlMomani
Keyword(s):  
Commercial Banks ◽  
Sustainability Reporting ◽  
Community Resources ◽  
Financial Indicators ◽  
Social Dimensions ◽  
Return On Assets ◽  
Accounting Disclosure ◽  
Going Concern ◽  
Sustainability Reports

The main objective of the study was to identify the effect of accounting disclosure of sustainability reports on Going Concern in the Arab Bank. To achieve the objective of the study, the content of the sustainability reports issued by Arab Bank were analyzed to identify the disclosure level for the economic, environmental and social dimensions in accordance to the (GRI,2014) initiative indicators. Furthermore, the Going Concern ability of the bank was measured using a set of financial indicators selected based on the results reported in previous literature addressing Continuity in commercial banks. Data used in the current study was taken from the sustainability reports and the annual statements issued by The Arab Bank (2010-2014). The study concluded that there is a significant effect of the disclosure of the dimensions of all the sustainability reporting on the return on assets and the return on equit). The study recommended the need for Arab Bank to disclose the dimensions of sustainability dimension in accordance to the International disclosure Initiative (GRI, 2014).There is also a need for more disclosure of the accounting activities in annual statements to provide a clearer picture for the sustainability accounting statements and annual statements which reflect the Arab Bank concern with respect to sustain the community resources and its ability to Concern Going.

scholarly journals Performance Evaluation of Commercial Banks Based on EVA—— Take ICBC for Example

2020 ◽  
Vol 4 (1) ◽  
pp. 55
Author(s):  
Yuhao Gong
Keyword(s):  
Performance Evaluation ◽  
Commercial Banks ◽  
Management System ◽  
Evaluation System ◽  
Listed Companies ◽  
Enterprise Performance ◽  
Performance Evaluation System

In order to further improve the enterprise performance evaluation system, it is necessary to study the application value of EVA management system in China's listed companies. Based on the data of ICBC from 2016 to 2018, this paper uses EVA method to evaluate and analyze it.

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