ManuScript Details
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Paper Id:
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IJARW3208
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Title:
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BANK CHARACTERISTICS AND CAPITAL STRUCTURE IN VIETNAM: EVIDENCE FROM A 2012–2024 PANEL
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 8 Issue 3 |
| Pages: |
11
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| Published On: |
9/25/2026 10:18:30 PM (MM/dd/yyyy) |
Main Author Details
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Name:
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Duong Nguyen Thanh Tam |
| Institute: |
Ho Chi Minh University of Banking (HUB), Vietnam |
Co - Author Details
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Author Institute |
Abstract
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Research Area:
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Management |
| KeyWord: |
Bank funding decisions reflect a tension between the benefits of liability-based intermediation and the need to preserve loss-absorbing capital. This study examines the associations of bank characteristics and macroeconomic conditions with the reported liabilities-to-assets ratio in a panel of 24 Vietnamese commercial banks over 2012–2024. The empirical record comprises 312 bank-year observations and pooled ordinary least squares, fixed-effects, random-effects, and feasible generalized least squares estimates. In the reported generalized least squares specification, size, asset tangibility, return on equity, and the tax-to-profit ratio are positively associated with leverage, whereas business growth is negatively associated with leverage. Liquidity is not statistically distinguishable from zero. The positive profitability coefficient does not establish a preference for debt because profitability and leverage may be jointly determined and mechanically related through equity. Macro-level estimates are treated as provisional: an accompanying data-consistency screen identifies conflicting calendar coding, while variable definitions and the provenance of terminal-year observations remain unresolved. The analysis distinguishes accounting leverage from regulatory capital adequacy and financing capacity from optimal financing. Its managerial implication is therefore conditional rather than prescriptive: capital planning should integrate funding composition, earnings retention, asset quality, and liquidity resilience, rather than interpret positive leverage coefficients as a mandate to increase debt. Independent data validation and re-estimation are required before the reported associations can support substantive policy conclusions. |
| Abstract: |
bank capital structure, accounting leverage, profitability, capital planning, panel data, Vietnam |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Duong Nguyen Thanh Tam, "BANK CHARACTERISTICS AND CAPITAL STRUCTURE IN VIETNAM: EVIDENCE FROM A 2012–2024 PANEL", International Journal Of All Research Writings,
vol. 8, no. 3, pp. 84-94, 2026.
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MLA
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Duong Nguyen Thanh Tam "BANK CHARACTERISTICS AND CAPITAL STRUCTURE IN VIETNAM: EVIDENCE FROM A 2012–2024 PANEL." International Journal Of All Research Writings,
vol 8, no. 3, 2026, pp. 84-94.
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APA
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Duong Nguyen Thanh Tam (2026). BANK CHARACTERISTICS AND CAPITAL STRUCTURE IN VIETNAM: EVIDENCE FROM A 2012–2024 PANEL. International Journal Of All Research Writings,
8(3), 84-94.
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BANK CHARACTERISTICS AND CAPITAL STRUCTURE IN VIETNAM: EVIDENCE FROM A 2012–2024 PANEL
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BANK CHARACTERISTICS AND CAPITAL STRUCTURE IN VIETNAM: EVIDENCE FROM A 2012–2024 PANEL
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