Income Diversification and Financial Performance: The Mediating Effect of Banks’ Size, Ownership Structure and the Financial Crisis in Vietnam

Quyen, Phan Gia; Nguyen, Tran Thai Ha; Darsono, Susilo Nur Aji Cokro; Minh, Tran Dang Thanh

doi:10.18196/jai.v22i2.10775

Cited by 8 publications

(4 citation statements)

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“…Third, the capital buffer ratio (CBR) indicates changes in banks' capitalization levels due to capital regulations (Illueca et al, 2022;Jiang et al, 2020;Jiang & Yuan, 2022;Quyen et al, 2021). By influencing borrowers, we anticipate that a more excellent BCB ratio will decrease bank risk-taking and boost financial stability.…”

Section: Capitalizationmentioning

confidence: 99%

Does prudential capital reduce bank risk-taking? Empirical evidence from the Indonesian banks industry

Salim

Suripto

2023

JESP

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The implementation of macroprudential supervision, significantly tighter capital regulation in developing economies, has recently been debated, which focuses on reducing bank risk-taking and promoting financial stability in the banking sector. Our study investigates the impact of prudential capital on commercial bank risk-taking in Indonesia. We employed a GMM system approach to analyze bank and macro level data from 2004 to 2019. Our result confirms that appropriate capital regulations for reducing bank risk-taking are heterogeneous. Traditional capital ratios decrease bank risk-taking. However, the risk-based capital ratio shows an unexpected affirmative effect. Implementing macroprudential policy instruments of capital buffer effectively manages bank risk, and so does the regulatory capital pressure variable. The results are intimate for guiding commercial banks' risk management and capital effectiveness.

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Section: Capitalizationmentioning

confidence: 99%

Does prudential capital reduce bank risk-taking? Empirical evidence from the Indonesian banks industry

Salim

Suripto

2023

JESP

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“…Therefore, hypothesis 3 is put forward. Hypothesis 3: there is a positive correlation between equity checks and balances and financing efficiency, that is, Z index is negatively correlated with financing efficiency [15].…”

Section: Hypothesis Of Equity Balance and Financing Efficiencymentioning

confidence: 99%

Analysis of The Relationship Between Equity Structure and Financing Efficiency of Listed Companies in My Country Based on Information Technology

Mou¹

2023

Proceedings of the 2nd International Conference on Information, Control and Automation, ICICA 2022, December 2-4, 2022, Chongqi

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With the advent of the era of knowledge economy, information technology has become the core strategic resource of modern business. Using information technology to improve business efficiency and enhance the core competitiveness of enterprises is the key to building modern business. Information technology is an inexhaustible driving force in the process of business modernization. This paper locates the research object as Shanghai and Shenzhen A-share listed companies, uses 2020 data as an empirical medium, uses information technology to verify and analyze the mechanism of ownership structure and institutional investors on financing efficiency, and explores whether there are differences between the two. Based on the perspective of the era of big data economy, this paper analyzes the influence of institutional investors under the background of different ownership structures.

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“…For example, several studies have indicated that CSR disclosure levels remain very low (Vu and Pratoomsuwan, 2019;Thuy, 2019;Huong et al, 2019). Hang et al (2020) and Quyen et al (2021) also uncovered that firm size, age, and type of auditing firm positively affected the level of CSR disclosure. However, few studies focus on the influence of CSRD on FP.…”

Section: Affiliationmentioning

confidence: 99%

Level of Corporate Social Responsibility Disclosure and Financial Performance: A Case Study in Ho Chi Minh City, Vietnam

Tran

Nguyen

Darsono

2022

JAI

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Research aims: This study examines the influence of firm size, firm age, current ratio, and type of audit company on the corporate social responsibility disclosure level and its impact on the financial performance of listed enterprises in Vietnam.Design/Methodology/Approach: Financial data were collected from the annual reports of 109 enterprises listed on the Ho Chi Minh City Stock Exchange, Vietnam, from 2016 to 2020. This research employed the Random Effects Model (REM), Fixed Effects Model (FEM), and Feasible Generalized Least Squares (FGLS) to deal with the drawbacks of the regression models, as mentioned.Research findings: The findings support the positive influence of firm size, firm age, and the type of auditing firm on the level of CSR information disclosure of listed manufacturing enterprises. Also, the extent of CSR disclosure positively affected financial performance, confirming the positive relationship between CSR disclosure level and financial performance.Theoretical contribution/Originality: This study contributes to governance theory by expanding and combining stakeholder and legitimacy theories with criteria for measuring the level of CSR disclosure in the Vietnamese context. Therefore, the study results are a valuable reference for theorists who tirelessly pursue the CSR topic.Practitioner/Policy implication: This study proposes recommendations for practitioners who should focus on enhancing the level of CSR disclosure to generate more benefits and result in better financial performance. Also, policy implications should be raising the senior managers’ awareness of the level of CSR disclosure, firm size, firm age, and type of audit and establishing a stable legal framework for the level of CSR disclosure in line with international standards and practices.Research limitation/Implication: The sample data were only collected from manufacturing companies listed on Ho Chi Minh Stock Exchange, and the analyzed content and measurement of the level of CSR disclosure primely relied on the enterprises’ annual reports.

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Income Diversification and Financial Performance: The Mediating Effect of Banks’ Size, Ownership Structure and the Financial Crisis in Vietnam

Cited by 8 publications

References 0 publications

Does prudential capital reduce bank risk-taking? Empirical evidence from the Indonesian banks industry

Does prudential capital reduce bank risk-taking? Empirical evidence from the Indonesian banks industry

Analysis of The Relationship Between Equity Structure and Financing Efficiency of Listed Companies in My Country Based on Information Technology

Level of Corporate Social Responsibility Disclosure and Financial Performance: A Case Study in Ho Chi Minh City, Vietnam

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