Số No.02 April (33)-2025 Journal of Finance & Accounting Research - Trang 128

Tóm tắt tiếng Việt:

English Summary:

The study investigates the impact of credit risk on the financial performance of Vietnamese commercial banks during the Covid-19 pandemic. Using panel data from 27 commercial banks in Vietnam over the period from 2011 to 2023, the study employs OLS, FEM, REM, and FGLS models. The results show that NPLs have a significant negative relationship with ROA. Furthermore, Covid-19 strengthens the impact of NPLs on banks' ROE. While the relationship is significant, the significance level is not as strong as in previous studies, suggesting that the Vietnamese banking system may have developed effective mechanisms to mitigate the adverse effects of non-performing loans. The research offers valuable insights for bankers and regulators to better manage credit risk, particularly during crisis periods.

Từ khóa: credit risk, non-performing loan, covid-19, financial performance, vietnamese commercial bank.

Số lượt đọc: 4 - Số lượt tải về: 4

DOI Code: https://doi.org/10.71374/jfar.v25.i2.28