Banks vietnam
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The paper used secondary data collected from the branch and primary data gathered from 50 representative customers and 10 credit officers related the group lending of the branch. Data analysis methods consisted of descriptive statistics and comparative analysis, incorporated with the measurements for bank performance and quality.
10p vibecca 01-10-2024 3 1 Download
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This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random interviewees who were auditors, lecturers, and banking staff, among others.
13p vibecca 01-10-2024 1 1 Download
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Creating credit is the main income-generating activity for banks. However, granting credit always comes with risks. Credit risk is the risk of losing part or all of a debt due to failure to pay on time or default. Credit risk is considered the most important risk affecting banking performance. Therefore, this study measured the effect of credit risk on the financial performance of Vietnamese commercial banks.
13p vibecca 01-10-2024 1 0 Download
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The article presents the assessment of the students from K24, 23, and 22 (alumni) on its main program in 7 aspects: (i) program objectives; (ii) program content; (iii) soft skills; (iv) lecturers and teaching activities; (v)students’ learning outcome assessment; (vi) materials and facilities for learning; (vii) consultancy and supports given to students.
13p viormkorn 27-09-2024 13 3 Download
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The purpose of this paper is to analyze factors influencing banking service quality regarding supply chain finance (SCF)- evidence from Vietnam Technology and Commercial Joint Stock Bank. It is indicated that to involve financial service providers in the integrated management of supply chain is important to stimulus flows of cash, products and information
14p viormkorn 27-09-2024 3 2 Download
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This article will clearly provide definition as well as function of CBDCs by collecting information and data through official announcements or reports of each country’s central bank, which maybe helpful for policy markers’s Vietnam in monitoring financial system in technology era.
12p viormkorn 27-09-2024 4 2 Download
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This paper investigates the driving forces of decision making on correspondent banking relationships (CBRs), focusing on two decisions: Whether to establish a correspondent bank (CB) in a country, which we refer to as country selection, and then how many CBs are established in each country, which we label as number decision.
14p viormkorn 27-09-2024 2 2 Download
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The study mainly uses quantitative methods together with a questionnaire as the research instrument. 325 valid answers from the third-year students who have finished all English courses at BAV are used for data analysis.
14p viormkorn 27-09-2024 4 3 Download
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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.
11p viormkorn 27-09-2024 4 3 Download
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Being a labor-intensive manufacturing industry, the leather sector appears to be one of leading export turnover industries for many years in Vietnam. For less developing countries such as Vietnam, value created by global value chain’s participants is not distributed equally and domestic firms can barely appropriate the value created.
12p viormkorn 27-09-2024 3 2 Download
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Converting financial statements from Vietnam Accounting Standards (VAS) to International Financial Reporting Standards (IFRS) is suitable for the world’s financial culture and financial language. Currently, the Ministry of Finance has issued Decision 345/2020/QĐ-BTC on projects applying IFRS shortly.
12p viormkorn 27-09-2024 5 2 Download
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This research determines the impact of foreign direct investment (FDI) on the economic growth of Vietnam (economic) over the period 1990 to 2020 after the political and economic reforms (Doi Moi) in 1986. The study uses the VAR model through unit root test, Granger causality, impulse response, and variance decompositions to achieve the goal of finding the impacts of FDI on economic growth.
15p viormkorn 27-09-2024 3 3 Download
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Watching movies is one of the entertainment forms used by many people because of the convenience and relaxation that this activity brings. However, the phenomenon of watching movies without copyright or infringing intellectual property rights is quite common. Therefore, this study was conducted to contribute to promoting compliance with the copyright law of young people in Vietnam.
15p viormkorn 27-09-2024 3 2 Download
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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.
15p viormkorn 27-09-2024 5 2 Download
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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).
15p viormkorn 27-09-2024 4 3 Download
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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.
12p viormkorn 27-09-2024 2 2 Download
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The impact of tax optimization and temporary differences on earnings management: The case of Vietnam
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).
13p viormkorn 27-09-2024 3 2 Download
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This research aims to evaluate the impact of CW issuance on the price and liquidity (measured by trading volume and bid-ask spread) of underlying stocks on the Vietnamese stock market. The study employs the event study methodology and Wilcoxon test to examine whether abnormal returns, trading volume, and bid-ask spreads change after CW issuance.
14p viormkorn 27-09-2024 7 2 Download
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Most of the firms now agree that creating strong customer experience is becoming the most prioritized activity to attract and endure customers (Lemon, 2016). In previous research, the notion of customer experience is commonly mixed with customer satisfaction, customer loyalty, service quality and other related concepts.
12p viormkorn 27-09-2024 5 2 Download
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In Vietnam, digital transformation has been considered as the leading strategy of commercial banks, especially in terms of credit risks. Therefore, they must identify how their digital transformation affects their credit risks to maintain effective operation and steady growth in a complex and changing market environment.
12p viormkorn 27-09-2024 4 2 Download