This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … associated with bank intangible assets and change in intangible assets, but the inverse association is weakened in environments …

Credit activities are an essential commercial bank activity. Therefore, preventing and limiting credit risks is vital … trillion VND, a 26% increase relative to 2020. Vietnam has the dual goal of fighting the outbreak while continuing with socio …

-based capital adequacy regulation and bank risk management of Vietnamese commercial banks. Our research aims to assess how … Vietnamese commercial banks manage their capital ratio and bank risk under the latest Basel Accord capital adequacy ratio … squares regression (3SLS) to analyze the endogenous relationship between risk-based capital adequacy standards and bank risk …