An analysis of Cost efficiency and Loan loss provisioning behaviours in Vietnamese commercial banks from 2011 to 2018

This paper analyses cost efficiency and loan loss provisioning behaviours in 37 Vietnamese commercial banks covering the period from 2011 to 2018. Based on the Battese and Coelli (1995) model with the stochastic frontier approach, this study finds that commercial banks in Vietnam have high cost effi...

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Main Author: Luu, Thuy Linh
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2019
Online Access:https://eprints.nottingham.ac.uk/58045/
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author Luu, Thuy Linh
author_facet Luu, Thuy Linh
author_sort Luu, Thuy Linh
building Nottingham Research Data Repository
collection Online Access
description This paper analyses cost efficiency and loan loss provisioning behaviours in 37 Vietnamese commercial banks covering the period from 2011 to 2018. Based on the Battese and Coelli (1995) model with the stochastic frontier approach, this study finds that commercial banks in Vietnam have high cost efficiency. In addition, we use dynamic system GMM to test the business cycle, income smoothing, capital management theories, and influence of cost efficiency on loan loss provisioning behaviours. Our results support income smoothing and relationship with bank efficiency, however, we find no evidence for business cycle and capital management.
first_indexed 2025-11-14T20:36:56Z
format Dissertation (University of Nottingham only)
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institution University of Nottingham Malaysia Campus
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language English
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spelling nottingham-580452022-12-02T14:51:58Z https://eprints.nottingham.ac.uk/58045/ An analysis of Cost efficiency and Loan loss provisioning behaviours in Vietnamese commercial banks from 2011 to 2018 Luu, Thuy Linh This paper analyses cost efficiency and loan loss provisioning behaviours in 37 Vietnamese commercial banks covering the period from 2011 to 2018. Based on the Battese and Coelli (1995) model with the stochastic frontier approach, this study finds that commercial banks in Vietnam have high cost efficiency. In addition, we use dynamic system GMM to test the business cycle, income smoothing, capital management theories, and influence of cost efficiency on loan loss provisioning behaviours. Our results support income smoothing and relationship with bank efficiency, however, we find no evidence for business cycle and capital management. 2019-12-01 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/58045/1/Thuy%20Linh%20Luu%20%27s%20Dissertation.pdf Luu, Thuy Linh (2019) An analysis of Cost efficiency and Loan loss provisioning behaviours in Vietnamese commercial banks from 2011 to 2018. [Dissertation (University of Nottingham only)]
spellingShingle Luu, Thuy Linh
An analysis of Cost efficiency and Loan loss provisioning behaviours in Vietnamese commercial banks from 2011 to 2018
title An analysis of Cost efficiency and Loan loss provisioning behaviours in Vietnamese commercial banks from 2011 to 2018
title_full An analysis of Cost efficiency and Loan loss provisioning behaviours in Vietnamese commercial banks from 2011 to 2018
title_fullStr An analysis of Cost efficiency and Loan loss provisioning behaviours in Vietnamese commercial banks from 2011 to 2018
title_full_unstemmed An analysis of Cost efficiency and Loan loss provisioning behaviours in Vietnamese commercial banks from 2011 to 2018
title_short An analysis of Cost efficiency and Loan loss provisioning behaviours in Vietnamese commercial banks from 2011 to 2018
title_sort analysis of cost efficiency and loan loss provisioning behaviours in vietnamese commercial banks from 2011 to 2018
url https://eprints.nottingham.ac.uk/58045/