최근 국내 은행산업의 시장 포화상태로 성장의 한계에 직면함과 동시에, 세계 수위를 다투는 조선, 건설, 자동차 등 우수한 경쟁력을 보유한 한국의 타 산업 대비 상대적으로 매우 미비한 국제경쟁력을 가진 국내 상업은행들에 게 있어, 적극적인 국제화의 추진은 더 이상 피할 수 있는 명제가 아니다. 반면에 상업은행의 국제화가 경영성과 에 미치는 영향에 대한 국내외 선행연구는 일반기업 대상의 국제화 관련 연구와 달리 쉽게 찾아보기 힘든 실정이 다. 이에 본 연구는 상업은행의 국제화와 경영성과 간의 관계에 대한 고찰을 수행함과 동시에, 기존 관련연구에 서 논의가 미비했던 전략유형을 조절변수로 도입하여 특정한 전략유형이 국제화에 따른 경영성과에 어떠한 영향 을 미치는지 실증 분석하였다. 이를 위하여 2012년 자산규모 기준 상위 200개의 전 세계 상업은행을 분석대상 으로 삼아 1999년부터 국제적인 금융위기가 본격화되기 이전인 2007년까지 9개년도 재무지표의 패널자료를 수 집하여 횡단면분석 및 다중회귀분석(Pooled-OLS)을 실시하였다. 각 은행별로 분석기간 중 재무지표의 평균값을 변수로 사용한 횡단면분석을 통해 국제화 수준 자체는 상업은행의 수익성 및 도산위험과 유의미한 관계가 없었으 며, 수익구조 다변화전략을 동시에 추진한 경우에 한하여 해당 은행의 경영성과가 유의미하게 우수함을 발견하였 다. 본 연구는 은행산업의 국제화 관련연구에서 최근 국내외에서 주로 논의되고 있는 은행산업의 전략유형을 독 립적인 조절변수로 채택하여 실증분석을 시도한 점에서 의미를 찾을 수 있다. 또한 은행산업의 특성을 감안하여 종속변수인 경영성과를 수익성 뿐 아니라 도산위험가능성을 추가로 고려한 점도 의의가 있다. 따라서 본 연구의 결과가 국내 상업은행이 국제화를 추진함에 있어서 경영진과 여러 이해관계자들이 전략적 측면에서 사전에 면밀 히 분석하고 대응함으로써 성공적인 국제화를 도모하고 신규 해외시장 개척에 일조할 수 있기를 기대한다.

The main aim of this research study is to compare the Relationship Marketing Orientation (RMO) between public and private commercial banks in Sri Lanka. Thus, the findings of this study can possibly be useful to promote application of Relationship Marketing Orientation in both public and private banks in Sri Lanka. The theory of social exchange provides a theoretical base for this study. Trust, bonding, communication, shared value, empathy and reciprocity were considered as dimensions of the RMO. The data obtained from 1002 customers of Sri Lankan commercial banks were analyzed to test relevant hypotheses. The findings revealed that Relationship Marketing Orientation of private banks is significantly higher than that of public banks. In particular, in terms of individual dimensions of the RMO, Bonding, Shared Value and Empathy of the private banks seemed to be significantly higher than those of the public banks. Nevertheless, public banks were more trustworthy than private banks. Based on these findings, we have provided interesting implications and recommendations to the both private and public banks.

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks’ financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks’ information transparency, commitment from banks’ senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

This study aimed to explore the impact of macroeconomic (Real GDP growth (GDPG), Inflation rate (INF)) and bank –specific variables (profitability (ROA), capital adequacy (CADEQ), non-performing loans (NPL), deposit growth (DEPG)) on the liquidity (lIQ) of 13 listed Jordanian commercial banks for the period 2011-2018. Panel data analysis, Pooled least square, fixed effects model and random effects model, Lagrange multiplier test, and Hausman test were used. The random effects model output shows that, macroeconomic variables have a significant impact on Jordanian commercial banks liquidity since inflation has a positive impact while GDPG has a negative impact on banks (LIQ). On the other hand among the bank-specific variables capital adequacy and deposit growth have a positive significant impact on banks (LIQ), while (NPL) and (SIZE) have a negative significant impact on Jordanian commercial banks liquidity. But ROA has a negative insignificant impact on (LIQ). The findings of the study suggest that commercial banks departments need to pay attention to the economic and internal variables of banks in order to maintain acceptable levels of liquidity.

The study examines the relationship between credit risk and operational risk (understanding of risk management, risk identification, risk assessment and control, and risk monitoring) on risk management practices followed by private and public sector commercial banks. The cross-sectional data method was used to check the impact of risk management practices. Data was collected from the bank employees and a total of 284 respondents were finally selected for further analysis. Measurement Invariance of Composite Models analysis is used to test the quality of the measurement model for sub-samples, and multi-group analysis is used for path analysis in sub-sample through PLS-SEM. The findings of the study as the total sample show that both types of banks are managing adequate and significant risk management practices. On the other hand, sub-groups’ results show private sector banks are more momentous than public sector banks. Risk identification is significantly different at the sub-group level, which shows public sector banks are more concentrating on this type of risk. Understanding of risk management has no significant effect on both types of banks and risk assessment & control for public sector banks, and there is a difference in the risk management practices among private and public sector commercial banks.

Quality internal audit (IA) plays a crucial role in accountability, transparency and preserving public properties. This paper gives a brief background of the IA system in Yemen and examines its impact with regards to financial performance in Yemeni commercial banks based on five factors: (i) independence of IAs, (ii) adherence to IA standards, (iii) governance principles implementation, (iv) size of the IA, and (v) frequency of internal audits committees’ meetings. The primary data for the study were collected through a questionnaire prepared for this purpose. Fifty questionnaires were distributed out of which forty-two were retrieved and valid in the analysis process. For the empirical analysis, descriptive analysis and T-test were used for verification of the research hypotheses. Results revealed that sticking to standards internal audit, internal auditors’ independence and quality governance have significant impact on banks’ financial performance, while the size of internal audits committees, as well as their meeting, frequently has insignificant positive impact on banks’ performance. Moreover, the country results show that the use of automated internal audit in banks has an impact on improving financial performance. This article provides avenues for further studies, mainly in developing countries, including Yemen, in quality internal audit and financial performance.

Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

The study investigates the factors affecting the profitability of listed commercial banks in Vietnam. Survey data for this research were collected from 10 Vietnamese listed commercial banks for the period from 2008 to 2018. In the study, we have built a model of econometric regression with the dependent variable being listed commercial banks’ profitability results measured through ROA. The research methods used include descriptive statistics, IV regression and OLS regression analysis, and the authors carried out the model verification with Stata 14 software. The results showed that operating efficiency, loans size, retail loans ratio, state ownership, inflation rate, and GDP growth are factors that have a positive impact on profitability On the other hand, variables such as capital size, credit risk, liquidity risk, bank size, and revenue diversification are statistically insignificant; hence, these variables are not statistically adequate to indicate the influence of those independent variables to banks’ profitability. The findings of this study suggest that the quality of assets should be considered in the context that bad debt risks come from lending heavily to the real estate sector. Meeting Basel II’s capital compliance requirements is relatively difficult for small listed commercial banks compared to bigger listed commercial banks in Vietnam.

Credit capital from customers’ savings deposit (CSD) of banks has an important meaning in the business activities of the banking industry. There are many factors that influence the CSD satisfaction with banks. Certain changes have been made when there are fluctuations due to COVID-19. The article is based on an analysis assessing the factors that influence the CSD satisfaction of Vietnamese commercial banks in the context of COVID-19. The authors use a sample of 1,639 CSD. The results show that there are three variables that positively affect CSD satisfaction, including legal provisions of the Central bank (Legal), policies and mechanisms of commercial banks (Policy), and products of commercial banks (Product). Accordingly, in order to contribute to strengthening this capital mobilization of savings deposit, the Central bank of Vietnam needs to play a pivotal role in the regulations of the banking system to ensure its stability; control well monetary policy, interest rates, and inflation to keep a stable position in the economy; and provide timely financial support packages to enhance the confidence of CSD. Moreover, Vietnamese commercial banks need flexible policies and mechanisms to stimulate CSD; strengthen support on deposit rates for CSD; and diversify products to easily adapt to each CSD’s situation.

Earnings management behavior is the use of accounting procedures, through accounting policies, to intentionally purposeful control in the provision of information to users. The purpose of this paper is to examine the relationship between ownership structure factors and earnings management behavior of 30 Vietnamese commercial banks. The paper uses the ordinary least square method to examine this relationship and employs time series data of 15 years from 2005 to 2019. The study also uses agency theory an asymmetric information theory. The authors examined six independent variables related to the ownership structure and these variables are typical of Vietnamese commercial banks. The results of the study show that the foreign ownership ratio is an opposite effect, while the ownership concentration variable has a positive effect on earnings management behavior of Vietnamese commercial banks. Based on that, the article proposes a number of policy suggestions for the State bank of Vietnam and Board of directors of commercial banks as well as investors to identify and to limit the earnings management behaviors of Vietnamese commercial banks. This contributes to ensuring information transparency as well as improving the quality of accounting information of Vietnamese commercial banks in the coming years.

The study seeks to explore the factors affecting the access to credits by individual customers at commercial banks in Tra Vinh province, Vietnam. Based on these results, the author proposes solutions to further improve the ability to serve individual customers at commercial banks in the province in the future. The study was conducted with a method of collecting primary data of 300 individual customers including 150 people with access to credits and 150 people without accessing to credits at six commercial banks in Tra Vinh Province, Viet Nam – Bank of Agriculture and Rural Development, Bank for Foreign Trade Commercial Bank, Bank for Investment and Development of Vietnam, Asia Commercial Bank in Tra Vinh, Sai Gon Commercial Joint Stock Bank, and Bank of East Asia. The author has used binary regression methods, and the study found that seven factors affecting the ability of individual customers to access capital, namely, career, qualifications, collaterals, incomes, documents, loan and business plans, and experience. In particular, occupation, experience, and documents are the most influential factors. From the above results, the author proposes policy implications to improve individual customers’ access to credits at commercial banks in Tra Vinh province in the near future.

The study investigates and measures the impact of financial restructuring on overall financial performance of commercial banks in Vietnam. Survey data for this research were collected from audited financial reports of 28 commercial banks in Vietnam, for the period from 2008 to 2018. In the study, we have built a model of econometric regression with the dependent variable being financial results measured through ROA and ROE. The research methods used include Pooled Ordinary Least Square Model (POLS), Fixed Effects Model (FEM), Random Effects Model (REM), and different Generalized Method of Moments (GMM). The results showed that the account payables restructuring and owners’ equity restructuring are much needed. Increasing the owners’ equity, decreasing the account payables would improve the overall financial performance, bad debts restructuring to decrease bad debts would also improve the financial performance as well. However, the financial restructuring in the period 2012-2015 and 2016-2018, indeed worsen the financial performance during those times. The findings of this study suggest that the evaluation of the financial performance after restructuring of commercial banks in Vietnam must be based on longer data. At the same time, it is necessary to examine differences between various banking groups to draw accurate conclusions on financial performance.

This paper investigates, in a single equation framework, the effect of bank-specific and macroeconomic determinants on micro-, smalland medium-sized loans by commercial banks in Indonesia. This study uses a sample of 790 observations from 79 commercial banks in Indonesia over the years 2006-2015. This study uses two estimation methods for our panel regressions: static and dynamic generalized method of moments (GMM) panel estimator. In static relationships, the literature usually uses the least square methods on fixed effects (FE) or random effects (RE). I found evidence that all banks, bank profitability and size are positively and significantly related to micro-, smalland medium-sized loans, while the coefficients of liquidity are significantly positive in all specifications, except government banks which is significantly negative. The relationship between risk and credit growth is negative for non-government banks. All estimated equations show that the effect of the capital variable on lending banks to MSMEs is not important in government banks and non-government banks. Finally, macroeconomic variables, such as inflation and gross domestic product, clearly affect the lending of the banking sector particularly non-state banks. The findings have several policy implications to Indonesia government, regulatory authority and bank managers in order to improve bank profitability through bank lending.

Capital mobilization is a traditional business of commercial banks and is one of the core foundations for the development of a bank. Capital mobilization is the main input in the operation of a bank, and this is also the basis for generating output for credit activities as well as other banking activities. This study aims to determine the main factors that affect the decisions of individual customers to put savings deposit in Vietnamese commercial banks. Survey data collected from 403 individual customers were analyzed to provide evidence. The results from the multiple regression analysis by using SPSS software revealed that all scales in this study were reliable, and there were six components impacting the savings deposit decision of individual customers from the strongest to the weakest in the following order: the form of promotion, bank brand, service quality, interest rate policy, and employee knowledge and attitude. Besides, the finding showed customers who have high income tend to have a stronger decision on savings deposits in commercial banks. The main findings of this article provide some empirical implications for marketers in banks and serve as a suggestion to improve these factors in order to retain and attract individual customers’ savings deposit decisions.

This paper examines whether lending structure can lower credit risk by employing econometric techniques of panel data for the Vietnamese banking system at the bank level used by economic sectors from 2011 to 2016. New light is being shed on assessing the impact of each industry’s debt outstanding on credit risk. Adopting findings from previous studies, we assess credit risk from two different sources, including loan loss provision and non-performing loan. Moreover, we also focus on observing lending structure in many different aspects, from concentrative levels to the short-term and long-term stability levels of lending structure. The Generalized Method of Moments (GMM) estimator was applied to analyze the relationship between concentration and banking risks. In general, the results show that lending concentration may decrease credit risk. It is interesting to observe that the Vietnamese commercial bank lending portfolios have, on average, higher levels of diversity across different sectors. In particular, the increase in hotel and restaurant lending contributes to decrease credit risk while the lending portfolios of banks in agriculture, electricity, gas and water increase credit risk. This study suggests the need for further analysis and research about portfolio risks in lending activities for maintaining efficiency and stability in the commercial banking system.

The paper investigates the impact of the statement of cash flows of listed companies on lending decisions of commercial banks in the context of Vietnam. Survey data for the research were collected from 160 credit officers of Vietnamese commercial banks for short-term and long-term lending decisions, whether the cash flow statement includes complete information or has a lack of information. The cash flow statement, in which the information on the cash flow is completely contrary to the profit information on the income statement is examined. This paper employed T-tests to address the research issues in a market considered to be ineffective, like Vietnam. The research results show: (1) the information on the cash flow statement affects both the short-term and long-term lending decisions of credit officers, and (2) the lack of information on the cash flow statement in both cases of positive and negative profits affects the comfort and confidence of credit officers in making decisions. The research findings also indicate that cash flow statements are important for lending decisions of credit institutions in Vietnam. Therefore, this paper provides a new insight to managers on how to improve the quality of cash flow statement to meet the needs of lenders.

The research examines the impacts of empowering leadership on teamwork performance of the employees in sales departments at commercial banks in Vietnam. Based on the data from the sample survey of 406 employees in sales departments of commercial banks in Vietnam, the paper uses various types of statistical methods and assesses the reliability of scales with Cronbach's Alpha, Confirmatory Factor Analysis as well as Structural Equation Modeling for analysis. The results show that the Empowering Leadership factor has a directly positive impact on Knowledge Sharing and Teamwork Performance, which means when the Empowering Leadership is positive, the Knowledge Sharing and Teamwork Performance will increase. In addition, Empowering Leadership also has an indirect impact on Teamwork Performance through Knowledge Sharing factor, which means when the Empowering Leadership is positive, the Teamwork Performance will increase. Moreover, Knowledge Sharing factor has a directly positive impact on Teamwork Performance, which means when the Knowledge Sharing factor is positive, the Teamwork Performance will increase. The findings suggest that Empowering Leadership has both directly and indirectly positive influence on Teamwork Performance. Moreover, Empowering leadership has a directly positive impact on Knowledge-sharing while Knowledge-sharing has a directly positive impact on Teamwork Performance of sales departments of commercial banks in Vietnam.

The paper investigates the factors affecting the profitability of commercial banks in Asian developing countries, including Vietnam, Malaysia and Thailand. We use panel data of four entities; ten banks in Vietnam, eight banks in Malaysia, nine banks in Thailand and all 27 commercial banks from the period 2012 to 2016. Particularly, Return on Asset, Return on Equity and TOBINQ are defined as profitability indicators, which are impacted by three main types of independent variables, namely bank-specifics, which include CAR, NPL, Cost to income, Liquidity ratio and Bank size, industry-specific variable-concentration HHI and macroeconomic-specific variables, which consist of GDP growth and Inflation. Using panel data regressions, the paper identifies several similarities and differences among empirical results on the models of four entities, each of three countries and the overall sample. The most outstanding similarity is that all entities record the significantly negative relationship between operational risk and banking profitability. Likewise, the significantly negative influence of bank size to profitability is found on models of Vietnam and Thailand and no significant effect on the model of Malaysia. Meanwhile, the most controversial result comes up with the negative relationship between CAR and profitability indicators as well as the positive association between credit risk and banking profitability.

Balanced Scorecard (BSC) is one of basic contents of managerial accounting. Balanced Scorecard (BSC) will help the manager to measure and evaluate the operating performance in enterprises. Therefore, providing the theory base as well as in fact with regards to apply with Balanced Scorecard, impact of applying with Balanced Scorecard on the performance of company, from then providing for the managers with the base to promote on applying the Balanced Scorecard in Vietnamese Enterprises aimed to improve the operating performance of enterprises meaningfully and neccessary. However, balanced scorecard in general is a very new content in both theoretical and practice in Viet Nam. The study aims to explore the application with Balanced Scorecard in enterprises according to 4 perspective of Balanced Scorecard in Vietnamese commercial banks. In the dimension of this paper, SPSS 22 was used to collect and analysis data, basing on the results of 109 questionnaires of managers and head of department from Vietnamese commercial banks. Research have shown impact of Balanced Scorecard on the performance of Vietnamese commercial banks. This is the scientific basis for enterprises of Vietnam in general and Vietnamese commercial banks firms in particular have a successful application of balanced scorecard to improve the business performance.

The purpose of this study is to identify elements of job crafting impacts on work engagement and individual work performance in Vietnamese commercial banks. The research data, collected from 226 bank officers, uses the quantitative research tools as: Cronbach's Alpha Analysis, Explanatory Factor Analysis, Confirmatory Factor Analysis as well as Structural Equation Modeling. The results of the hypothesis test show that only two hypotheses (H2, H3) are accepted: the impact of cognitive crafting on work engagement of bank officers (H2) and the impact of work engagement on individual work performance (H3). However, three remaining relationships (H1, H4, H5) are not accepted in the study: the impact of relational crafting on work engagement of bank officers (H1), the impact of relational crafting on individual work performance of bank officers (H4) and the impact of cognitive crafting on individual work performance of bank officers (H5). The study results indicate that cognition on job crafting leaves positive impacts on work engagement, leading to individual work performance enhancement. On the other hand, the relational crafting element implies contribution on neither collective nor individual working performances. Furthermore, no direct effect of cognition on job crafting to individual performance has been identified.