How to cite this paper
Do, H., Ngo, T & Phung, Q. (2020). The effect of non-performing loans on profitability of commercial banks: Case of Vietnam.Accounting, 6(3), 373-386.
Refrences
Abreu, M., & Mendes, V. (2002). Commercial Bank Interest Margins and Profitability.
Andries, A. M. (2011). The determinants of bank efficiency and productivity growth in the Central and Eastern European banking systems. Eastern European Economics, 49(6), 38-59.
Athanasoglou, P. P., Brissimis, S. N., & Delis, M. D. (2008). Bank-specific, industry-specific and macroeconomic determinants of bank profitability. Journal of international financial Markets, Institutions and Money, 18(2), 121-136.
Atemkeng, T., & Nzongang, J. (2006). Market structure and profitability performance in the banking industry of CFA countries: The case of commercial banks in Cameroon. Journal of Sustainable Development in Africa, 8(2), 1-14.
Auronen, L. (2003, May). Asymmetric information: theory and applications. In Seminar of Strategy and International Business as Helsinki University of Technology.
Banker, R. D., Chang, H., & Lee, S. Y. (2010). Differential impact of Korean banking system reforms on bank productivity. Journal of Banking & Finance, 34(7), 1450-1460.
Berger, A. N., & DeYoung, R. (1997). Problem loans and cost efficiency in commercial banks. Journal of Banking & Finance, 21(6), 849-870.
Berger, A. N., & Humphrey, D. B. (1992). Measurement and efficiency issues in commercial banking. In Output measurement in the service sectors (pp. 245-300). University of Chicago Press.
Bofondi, M., & Gobbi, G. (2004). Bad loans and entry into local credit markets (Vol. 509). Banca d'Italia.
Demirgüç-Kunt, A., & Huizinga, H. (1999). Determinants of commercial bank interest margins and profitability: some international evidence. The World Bank Economic Review, 13(2), 379-408.
Goudreau, R. E., & Whitehead, D. D. (1989). FYI Commercial Bank Profitability: Improved In 1988. Economic Review-Federal Reserve Bank of Atlanta, 74(4), 34.
Gwahula, R., & Mnyavanu, W. (2018). Determinants of dividend payout of Commercial Banks Listed at Dar Es Salaam Stock Exchange (DSE). Account and Financial Management Journal, 3(06), 1571-1580.
Hancock, D. (1989). Bank profitability, deregulation, and the production of financial services (No. 89-16).
Hefferman, S., & Fu, M. (2008). The Determinants of Bank- Performance in China. Ema Working Paper Series No. 032008.
Karim, M. Z. A., Chan, S. G., & Hassan, S. (2010). Bank efficiency and non-performing loans: Evidence from Malaysia and Singapore. Prague Economic Papers, 2(1), 118-132.
Krakah, A. K., & Ameyaw, A. (2010). Determinants of Bank’s Profitability in Ghana. The Case of Merchant Bank Ghana Limited (MBG) and Ghana Commercial Bank (GCB), A master‟ s thesis in business administration.
Kwan, S. H., & Eisenbeis, R. A. (1995). An analysis of inefficiencies in banking. Journal of Banking & Finance, 19(3-4), 733-734.
Markowitz, H. (1952). Portfolio selection. The Journal of Finance, 7(1), 77-91.
Martinho, R., Oliveria, J., & Oliveria, V. (2017). Bank profitability and Macroeconomic factors. Financial stability papers, Banco de Portugal, Lisbon, August, ISSN, 2183-4059.
Norris, H. (1945). Profit: Accounting theory and economics. Economica, 12(47), 125-133.
Obeid, R., & Adeinat, M. (2017). Determinants of net interest margin: An analytical study on the commercial banks operating in Jordan (2005-2015). International Journal of Economics and Financial Issues, 7(4), 515-525.
Odufulu, O. (1994). Monetary Policy and Banks’ Profitability in Nigeria. First Bank of Nigeria Plc Bi-Annual Review.
Pagano, M., & Jappelli, T. (1993). Information sharing in credit markets. The journal of finance, 48(5), 1693-1718.
Quang, L. (2015). Determinants of banking crisis: The case of Vietnam. Journal of Science, 4, 64.
Redmond, W. J., & Bohnsack, C. L. (2007). Bank size and profitability: One nation, one bank?. International Journal of Business Research, 7(1), 162-169.
Symss, J., Saradhi, V. R., & Nehra, P. (2018). Determinants of Non-Performing Assets in Indian Banking Sector. The Management Accountant Journal, 53(7), 91-98.
Towpek, H., & Borhan, J. T. (2006). Untung dalam sistem perbankan Islam. Islamic Banking and Finance Institute Malaysia (IBFIM).
Trujillo-Ponce, A. (2013). What determines the profitability of banks? Evidence from Spain. Accounting & Finance, 53(2), 561–586.
Tulsian, M. (2014). Profitability analysis: A comparative study of SAIL & TATA Steel. Journal of Economics and Finance (IOSR-JEF), 3(2), 19-22.
Uchendu, O.A. (1995). Monetary policy and the performance of commercial banking in Nigeria. Monograph, Research Department, CBN.
Vinh, N. T. H. (2017). The impact of non-performing loans on bank profitability and lending behavior: Evidence from Vietnam. Journal of Economic Development, (JED, Vol. 24 (3)), 27-44.
Wheelock, D., & Wilson, P. (1995). Explaining bank failures: Deposit insurance, regulation, and efficiency. Review of Economics and Statistics, 77, 689–700.
Appendix
Andries, A. M. (2011). The determinants of bank efficiency and productivity growth in the Central and Eastern European banking systems. Eastern European Economics, 49(6), 38-59.
Athanasoglou, P. P., Brissimis, S. N., & Delis, M. D. (2008). Bank-specific, industry-specific and macroeconomic determinants of bank profitability. Journal of international financial Markets, Institutions and Money, 18(2), 121-136.
Atemkeng, T., & Nzongang, J. (2006). Market structure and profitability performance in the banking industry of CFA countries: The case of commercial banks in Cameroon. Journal of Sustainable Development in Africa, 8(2), 1-14.
Auronen, L. (2003, May). Asymmetric information: theory and applications. In Seminar of Strategy and International Business as Helsinki University of Technology.
Banker, R. D., Chang, H., & Lee, S. Y. (2010). Differential impact of Korean banking system reforms on bank productivity. Journal of Banking & Finance, 34(7), 1450-1460.
Berger, A. N., & DeYoung, R. (1997). Problem loans and cost efficiency in commercial banks. Journal of Banking & Finance, 21(6), 849-870.
Berger, A. N., & Humphrey, D. B. (1992). Measurement and efficiency issues in commercial banking. In Output measurement in the service sectors (pp. 245-300). University of Chicago Press.
Bofondi, M., & Gobbi, G. (2004). Bad loans and entry into local credit markets (Vol. 509). Banca d'Italia.
Demirgüç-Kunt, A., & Huizinga, H. (1999). Determinants of commercial bank interest margins and profitability: some international evidence. The World Bank Economic Review, 13(2), 379-408.
Goudreau, R. E., & Whitehead, D. D. (1989). FYI Commercial Bank Profitability: Improved In 1988. Economic Review-Federal Reserve Bank of Atlanta, 74(4), 34.
Gwahula, R., & Mnyavanu, W. (2018). Determinants of dividend payout of Commercial Banks Listed at Dar Es Salaam Stock Exchange (DSE). Account and Financial Management Journal, 3(06), 1571-1580.
Hancock, D. (1989). Bank profitability, deregulation, and the production of financial services (No. 89-16).
Hefferman, S., & Fu, M. (2008). The Determinants of Bank- Performance in China. Ema Working Paper Series No. 032008.
Karim, M. Z. A., Chan, S. G., & Hassan, S. (2010). Bank efficiency and non-performing loans: Evidence from Malaysia and Singapore. Prague Economic Papers, 2(1), 118-132.
Krakah, A. K., & Ameyaw, A. (2010). Determinants of Bank’s Profitability in Ghana. The Case of Merchant Bank Ghana Limited (MBG) and Ghana Commercial Bank (GCB), A master‟ s thesis in business administration.
Kwan, S. H., & Eisenbeis, R. A. (1995). An analysis of inefficiencies in banking. Journal of Banking & Finance, 19(3-4), 733-734.
Markowitz, H. (1952). Portfolio selection. The Journal of Finance, 7(1), 77-91.
Martinho, R., Oliveria, J., & Oliveria, V. (2017). Bank profitability and Macroeconomic factors. Financial stability papers, Banco de Portugal, Lisbon, August, ISSN, 2183-4059.
Norris, H. (1945). Profit: Accounting theory and economics. Economica, 12(47), 125-133.
Obeid, R., & Adeinat, M. (2017). Determinants of net interest margin: An analytical study on the commercial banks operating in Jordan (2005-2015). International Journal of Economics and Financial Issues, 7(4), 515-525.
Odufulu, O. (1994). Monetary Policy and Banks’ Profitability in Nigeria. First Bank of Nigeria Plc Bi-Annual Review.
Pagano, M., & Jappelli, T. (1993). Information sharing in credit markets. The journal of finance, 48(5), 1693-1718.
Quang, L. (2015). Determinants of banking crisis: The case of Vietnam. Journal of Science, 4, 64.
Redmond, W. J., & Bohnsack, C. L. (2007). Bank size and profitability: One nation, one bank?. International Journal of Business Research, 7(1), 162-169.
Symss, J., Saradhi, V. R., & Nehra, P. (2018). Determinants of Non-Performing Assets in Indian Banking Sector. The Management Accountant Journal, 53(7), 91-98.
Towpek, H., & Borhan, J. T. (2006). Untung dalam sistem perbankan Islam. Islamic Banking and Finance Institute Malaysia (IBFIM).
Trujillo-Ponce, A. (2013). What determines the profitability of banks? Evidence from Spain. Accounting & Finance, 53(2), 561–586.
Tulsian, M. (2014). Profitability analysis: A comparative study of SAIL & TATA Steel. Journal of Economics and Finance (IOSR-JEF), 3(2), 19-22.
Uchendu, O.A. (1995). Monetary policy and the performance of commercial banking in Nigeria. Monograph, Research Department, CBN.
Vinh, N. T. H. (2017). The impact of non-performing loans on bank profitability and lending behavior: Evidence from Vietnam. Journal of Economic Development, (JED, Vol. 24 (3)), 27-44.
Wheelock, D., & Wilson, P. (1995). Explaining bank failures: Deposit insurance, regulation, and efficiency. Review of Economics and Statistics, 77, 689–700.
Appendix