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
This paper investigates loan loss provisioning (LLP) behaviour by Chinese banks during the period 20...
By using stochastic frontier analysis (SFA) approach to measure the cost and profit efficiency for d...
This study identifies managerial behaviour in Vietnamese banks between the years 2000 and 2014, base...
This study analyses cost efficiency and loan loss provisioning behaviour of 33 Vietnamese commercial...
This study analyzes bank cost-efficiency level and provisioning managerial behaviors in Vietnam on t...
This paper analyses cost efficiency and loan loss provisioning behaviours in 37 Vietnamese commercia...
This study examines the loan loss provision practices of banks in Vietnam to see whether its behavio...
This paper investigates loan loss provisioning (LLP) behaviour by Vietnamese banks during the period...
This research examined Loan Loss Provisions (LLP) determinants: income smoothing, capital management...
The issues related to the efficiency and risk management of the financial system has been a particul...
This research paper mainly focuses on the cost efficiency and loan loss provisions (LLPs) behaviours...
This paper adopts a two-step research design. In the first stage, this study examines the efficiency...
This paper investigates Loan Loss Provision (LLP) determinants from four perspectives: income smooth...
This paper analyses unemployment and GDP growth as prospective macroeconomic determinants together w...
This paper uses GMM estimator to analysis the determinants of loan loss provisioning for commercial ...
This paper investigates loan loss provisioning (LLP) behaviour by Chinese banks during the period 20...
By using stochastic frontier analysis (SFA) approach to measure the cost and profit efficiency for d...
This study identifies managerial behaviour in Vietnamese banks between the years 2000 and 2014, base...
This study analyses cost efficiency and loan loss provisioning behaviour of 33 Vietnamese commercial...
This study analyzes bank cost-efficiency level and provisioning managerial behaviors in Vietnam on t...
This paper analyses cost efficiency and loan loss provisioning behaviours in 37 Vietnamese commercia...
This study examines the loan loss provision practices of banks in Vietnam to see whether its behavio...
This paper investigates loan loss provisioning (LLP) behaviour by Vietnamese banks during the period...
This research examined Loan Loss Provisions (LLP) determinants: income smoothing, capital management...
The issues related to the efficiency and risk management of the financial system has been a particul...
This research paper mainly focuses on the cost efficiency and loan loss provisions (LLPs) behaviours...
This paper adopts a two-step research design. In the first stage, this study examines the efficiency...
This paper investigates Loan Loss Provision (LLP) determinants from four perspectives: income smooth...
This paper analyses unemployment and GDP growth as prospective macroeconomic determinants together w...
This paper uses GMM estimator to analysis the determinants of loan loss provisioning for commercial ...
This paper investigates loan loss provisioning (LLP) behaviour by Chinese banks during the period 20...
By using stochastic frontier analysis (SFA) approach to measure the cost and profit efficiency for d...
This study identifies managerial behaviour in Vietnamese banks between the years 2000 and 2014, base...