Determinants of non performing loan ratio of listed commercial banks in the Vietnam stock exchange

Abstract

This study explores micro and macro factors affecting the NPL ratio of Vietnamese commercial
banks in 2015- 2022, including the period negatively affected by the COVID-19 pandemic. The research data
was collected from 25 commercial banks whose shares were traded on all three stock exchanges in Vietnam.
This dataset helps readers have a more comprehensive view of the factors affecting non performing loan
ratio of the group of banks, with total assets accounting for nearly 80% of the total assets of 32 commercial
banks operating in Vietnam. Based on the development and testing of a linear regression model, the study
has contributed to demonstrating the positive impact of marginal interest income ratio, credit risk provision
on lousy debt ratio, and the negative impact of return on equity and credit growth rates on non-performing
loans of commercial banks studied in the period 2015- 2022