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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/55268
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dc.contributor.authorNguyen Thi Thu Hien-
dc.contributor.otherPham Dinh Tuan-
dc.date.accessioned2017-09-14T11:02:22Z-
dc.date.available2017-09-14T11:02:22Z-
dc.date.issued2014-
dc.identifier.issn1859 -1124-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/55268-
dc.identifier.urihttp://jabes.ueh.edu.vn/Home/SearchArticle?article_Id=41b4614a-975a-47e6-bd28-6f2ddd5a8faa-
dc.description.abstractEstablishing loan loss provisions may affect bank’s profitability and capital adequacy ratio. The paper employs regression analysis to explore operations of loan loss provisions in Vietnamese commercial banks in 2008-2012 in its relationship with bank characteristics. The results show that loan loss provisions of Vietnamese commercial banks are positively related to size and proportion of bad debt and negatively related to financial risk ratio. The paper provides theoretical evidence of the opportunism in selection of accounting policy concerning loan risk management by Vietnamese bank managers.-
dc.formatPortable Document Format (PDF)-
dc.publisherTrường Đại học Kinh tế Tp. Hồ Chí Minh-
dc.relation.ispartofJournal of Economic Development-
dc.relation.ispartofseriesJED, No. 222-
dc.subjectBad debt-
dc.subjectLoan loss provisions-
dc.subjectLoan losses-
dc.titleFactors affecting the loan loss provision in vietnamese system of commercial banks-
dc.typeJournal Article-
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dc.identifier.doihttp://doi.org/10.24311/jed/2014.222.06-
dc.format.firstpage89-
dc.format.lastpage106-
item.cerifentitytypePublications-
item.fulltextOnly abstracts-
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairetypeJournal Article-
Appears in Collections:JABES in English
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