Journal of Economic and Banking Studies

Determinants of Vietnamese Commercial Bank Profitability: The Moderating Role of Bank Size

Le Hoang Vinh — 2023-12-11

This study is an attempt to examine the determinants of Vietnamese commercial bank profitability under the moderating role of bank size. It uses
the balanced panel data of 25 Vietnamese commerical banks in the period
2009-2021 and applies several regression estimation techniques such as
FEM, REM, FGLS and PCSE. The results find evidence to support diseconomies of scale in Vietnam banking system, the positive impact of credit risk,
bank capital, liquidity, and loan volume and the negative effect of cost ratio
on bank profitability. Especially, our study confirmed the moderating role of
bank size on all important internal variables at a significant level. The bank
size can restrain the positive impact on profitability of some bank-specific
factors such as credit risk, bank capital, loan volume but it can also lighten
the harmful effect of several factors such as liquidity and cost ratio. The
findings have some important policy and management implications. The
study is also relevant to different stakeholders in maintaining a sound and
efficient banking system

The impact of air pollution on cash holdings of firms in Vietnam

Nguyen Liem — 2023-12-11

Cash holding is an important decision that affects many other choices in
a firm. Previous studies have revealed a range of factors affecting cash
holdings, but little is known about a macro variable: air pollution, which is
quite a pressing issue recently and globally. This study examines the association between air pollution and cash holdings using a sample of listed
firms in Vietnam, a developing country that has a worrisome level of air
pollution. The research sample covers non-financial firms listed on the Vietnam Stock Exchange from 2016 to 2021, retrieved from Thomson Refinitiv. Furthermore, the authors also gather information on air pollution using
the particulate matter measurement index (PM2.5) over the years 2016 to
2021 from the contribution of General Consulate of U.S. in Vietnam. The
current research employs conventional estimation strategies including
OLS, Fixed effects model, and Random effects model. In contrast to previous studies suggesting a positive linkage, we find that air pollution is not
significantly related to cash holdings of firms in Vietnam. This could be due
to the own situations in Vietnam and that air pollution could reduce (risky)
investments. We further find that leverage tends to make air pollution have
a more negative effect on cash holdings for firms in Vietnam. The findings
bring important implications, and are robust to several techniques to ensure the robustness of finding

The impact of tax optimization and temporary differences on earnings management: The case of Vietnam

Nguyen Dieu Linh — 2023-12-11

The purpose of this paper is to study the effects of tax optimization strategies used by Vietnamese companies for earning management through
the use of temporary difference between accounting and taxable profit.
Following the model of Cindy (2021), we leverage quantitative methods,
built models and tested the impact of 08 factors on earning management
(EM), tax optimization (ETR), deferred tax asset (DTA), deferred tax liability
(DTL), deferred tax expense (DTE), company size (SIZE), financial leverage
(LEV), return on assets (ROA), cash flow from operating activities (CFO).
The sample we selected were 113 industrial enterprises operating in multiple sectors listed on the Vietnam Stock Exchange in the period between
2016-2020. Empirical results our sample have shown that earning management (EM) may be affected by DTA, ROA, cash flow from operating activities, and financial leverage under various motives. This study also aims at
illustrating that other indicators relating to differences between accounting and taxable profit do not leave any remarkable impacts on the model.
This means that enterprises operating in the industrial sector do not use or
rarely use those indicators to implement EM Sapo

Factors influence the level of career commitment among Vietnamese bankers

Dang Hung Vu — 2023-12-11

The objective of this study is to examine the factors that affect career commitment among employees working in the banking sector. In order to gather data, an online survey was conducted in April 2023, using Google Forms,
with a sample size of 300 banking employees from the southern region of
Vietnam. The collected data was subsequently subjected to analysis using
Cronbach Alpha, exploratory factor analysis, Pearson correlation analysis,
and regression techniques. The findings reveal that career commitment
among banking employees is influenced by three key factors: job satisfaction, the need for achievement, and organizational commitment. Based on
these results, several managerial implications are suggested to enhance
the level of career commitment among bankers.

Factors affecting students’ decision to choose a university: A case study of Vietnam National University, Hanoi

Nguyen Thi Huyen — 2023-12-11

In the context of growing competition in the higher education environment,
universities are increasingly focusing on attracting potential students. The
study aims to explore the factors affecting students’ decision to choose
a university at Vietnam National University, Hanoi (VNU). The study uses
the Partial Least Square- Structural Equation Model (PLS-SEM) to test the
fit of the model and the research hypotheses with the analytical data obtained from 460 first-year students of member universities and faculties
under VNU. The study’s findings indicate that student’s characteristics and
university-related factors such as curriculums, tuition fees, facilities and
equipment, marketing activities, university personality, and university reputation have a significant impact on students’ university selection. In which,
three most important factors associated with instituions are the curriculums, facilities and equipment, marketing activities. Based on the research
results, the study has provided a number of recommendations with the goal
of enhancing the service quality and the operational effectiveness of VNU’s
enrollment efforts