Profit always be the top priority of banking operation over the years. Commercial banks maximize the net interest margin by charging more interests to the borrowers and offering lower interests to the depositors. Their aggressive lending strategies can sometimes result in credit risk, moral hazard and non-performing loans. Some studies found that non-performing loans have negative impact on the bank’s profitability; some argued otherwise. This paper aims at investigating the impact of non-performing loans on the ability to make profit of Vietnamese commercial banks in the period of 2008 to 2017 and draws a conclusion as well as recommendations to mitigate the risk.

This paper investigates how customs officials perceive the implementation of e-customs will influence business performance in Vietnam, a developing country with a lower technological environment. A survey of customs officials was conducted, and data were analyzed by structural equation modelling. The outcomes discover two significant enablers related to relative advantages and the new exploring factor Culture while Finance & Human Resources and Legislation as the inhibitors. Additionally, the study also emphasized that e-customs implementation had a positive influence on firm performance in Vietnam. In addition, the study provides different viewpoints of cultural dimensions in case study of applying e-customs in Vietnam in comparison with previous studies. Culture with attributions related to uncertain acceptance and individualism encourage innovation in other literature reviews, however, the study indicates uncertainty avoidance and collectivism as Vietnam also promotes e-customs deployment. Vietnam with high power distance and short-term orientation became old themes. This emerging country switched to low distance and long-term orientation in terms of e-customs innovation. In contrast to previous studies related to constraints from technology in emerging economies, technological factors are not an obstacle for Vietnam. Furthermore, previous literature reviews inflected legislation and regulations of government as one of the limitations that should be examined in further and this research carried-out this investigation in one of emerging economies. The results of the paper support policy makers who can have essential solutions to enhance e-customs implementation as well as enterprises’ managers set-up strategy to adapt with the modernization environment.

This paper was conducted to examine the relationship between dividend policy and share price volatility of companies listed on Hochiminh Stock Exchange (HOSE) in Vietnam. Data set used in this research was compiled from financial statements of 260 listed firms on HOSE from 2009 to 2018. Three statistical approaches employed to address econometrics issues as well as to improve the accuracy of the regression coefficients like fixed effects model (FEM), random effects model (REM) and general method of movement (GMM). Based on the results from GMM, the association between share price volatility and dividend yield, dividend payout ratio has been explored. The findings show a positive relationship between dividend yield and stock price volatilities and a negative relationship between dividend payout ratio and stock price volatility. In addition, it is found that a firm’s growth rate, leverage and earnings volatility had positive influences on share price volatility while firm’s size had negative effect on share price volatility.

This study purposes to discover the interactive relationship between credit growth and profitability and to examine factors that affect the credit growth and profitability of people's credit funds (PCFs). After regression analysis on a set of panel data from 2013 to 2018 on 24 selected PCFs, it appeared that deposit growth and loan-to-deposit ratio had positive relationships with credit growth, and capital adequacy ratio and profitability had negative relationships with credit growth of PCFs. The age of PCFs has a positive relationship with profitability, while the credit growth, debt-to-equity ratio, non-performing loan ratio, economic growth and inflation have negative relationships with profitability of PCFs. The study found the credit growth and profitability have relationships with each other in a contrary trend. Based on the findings the study proposes policy measures that could be implemented by the managers to increase PCFs’ credit growth rate and profitability.

The study examines the impact of official development assistance (ODA) in constructing road transport infrastructure on Vietnam’s economic growth. The authors select gross domestic product (GDP) to represent economic growth and test the influence of ODA in constructing road traffic infrastructure on Vietnam's GDP. Based on the references and analysis of previous studies, the authors propose an impact assessment model of ODA in constructing road transport infrastructure, Foreign direct investment (FDI), Domestic Investment (VDT) and Labor Force (Labor) to economic growth through GDP as a dependent variable. The regression results show that the ODA had a positive impact on GDP. Moreover, ODA plays an important role in constructing road transport infrastructure on Vietnam’s economic growth.

Evaluating the socio-economic efficiency of scientific and technological topics/projects after acceptance is very difficult because it is not easy to find common ground on the criteria for evaluating the socio-economic efficiency of topics/ projects of different research fields. Hence, depending on researchers’ views, the evaluation criteria or the weight of evaluating the socio-economic efficiency of each topic/project should be different. This study uses the expert method and the Analytic Hierarchy Process (AHP) method to determine the criteria and to calculate weights for criteria on five scientific fields according to scientific sub-disciplines in Binh Dinh province, including agricultural science, natural science, social sciences and humanities, medical science, engineering and technological sciences. Our research shows that the evaluation of the socio-economic efficiency of the provincial topics/projects should be based on eight aspects, including science, technology, economics, environment, culture - society, information - management, and education. At the same time, the results also identified a set of common criteria for evaluating the socio-economic efficiency of topics/projects and suggested how to calculate points and to rank the effectiveness of topics/projects. However, the weight of the criteria and the composition of each criterion is different.

The paper aims to examine the impact of human capital, capital structure choice and firm profitability of 48,673 Vietnamese construction firms in 2016. Measuring firm profitability by return on assets (ROA) or return on equity (ROE), the results demonstrated that using more debt in capital structure would positively increase the performance of the firm but this positive effect was increasingly declining. Moreover, evidence showed that human capital had a positive impact on the result of business activities. A larger size of a firm could positively boost firm performance. Regarding firm location, a firm locating in the metropolitan of Ho Chi Minh City had a higher level of performance than a firm locating in the metropolitan of Hanoi capital. Finally, operating status of the firm as well as the establishment of industrial park had insignificant impacts on firm profitability.

This paper examines the relationship between capital structure and profitability of non-financial companies listed on Vietnam's stock market. The panel data is extracted from financial statements of 488 listed companies between 2013 and 2018. Capital structure discussed is represented by the ratios of short-term liabilities, long-term liabilities and total liabilities to total assets, and profitability is measured by Return on Equity (ROE), Return on Assets (ROA) and Earnings per share (EPS). Firm size, growth rate, liquidity, ratio of fixed assets to total assets are control variables in the study. The Generalized Least Square (GLS) is applied to different models, including ROE, ROA and EPS Model, and tests of autocorrelation, multicollinearity and heteroskedasticity are run to confirm the relationship between capital structure and business performance. The results show that the capital structure of Vietnamese listed non-financial companies is negatively related to their performance. Taking industrial product sectors as the preference sectors, the results show that pharmaceutical and medical, the consumer goods and the public utility industries had a higher relationship between capital structure and firm’s performance (via ROE, ROA, EPS) than industrial product sectors. These evidences are useful new insights to investors, business managers and governmental authorities.

This paper focuses on identifying the effects of attitude, trust, switching cost on loyalty of individual customers in commercial banks in Ho Chi Minh City. Based on a sample of 282 customers, the paper employs Frequencies, Cronbach's Alpha test, Exploratory Factor Analysis (EFA), Affirmative Factor Analysis (CFA) and Structural Equation Model (SEM) for analysis. The results show that the Attitude had a positive impact on Trust, Loyalty; Trust and Switching cost positively affects Loyalty.

The paper examines the effect of concentration on performance in the Vietnamese commercial banks during the period 2005-2012, using the concentration ratio and the Herfindahl-Hirschman index to measure the level of concentration in the banking sector. We find a clear trend of decreasing concentration of the Vietnamese banking sector over the analyzed period, along with an increase in competition. The results of the competitive analysis based on The Panzar-Rosse model show a status of monopoly competition market has formed in the banking sector. With respect to the effects of concentration on banks’ performance, the study finds a negative relationship between the concentration of the market and operational performance of the commercial banks in the context of monopoly competition. We conclude that high competition and less concentration stimulate the banking sector to achieve a more balanced allocation of credits and promoting sustainable economic growth.