CÁC YẾU TỐ TÁC ĐỘNG ĐẾN DỰ PHÒNG RỦI RO TÍN DỤNG CỦA CÁC NGÂN HÀNG THƯƠNG MẠI VIỆT NAM: VAI TRÒ CỦA SỞ HỮU NƯỚC NGOÀI

Abstract

The study was conducted to identify a group of bank characteristics and macro factors affecting loan loss provisions ratio (LLP) at commercial banks in Vietnam by using GMM regression method. The data in the study was collected from the financial statements of 26 Vietnamese commercial banks from 2013 to 2022. In the research model, the authors propose the foreign ownership variable as a new variable compared to previous research. The study found that the factors affecting LLP of Vietnamese commercial banks are foreign ownership, non-performing loans ratio, credit growth, inflation rate, and GDP growth.