The Current Situation of Intellectual Capital Utilization and Associated Risks in Vietnamese Commercial Banks

Trần Thị Lan Phương (), Trương Điểm Bích (), Lê Trần Huy (), Bùi Phương Anh () and Bùi Sỹ Hưng ()
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Trần Thị Lan Phương: National Economics University
Trương Điểm Bích: National Economics University
Lê Trần Huy: National Economics University
Bùi Phương Anh: National Economics University
Bùi Sỹ Hưng: Northwestern Polytechnical University

A chapter in Proceedings of the 8th International Conference on Corporate Social Responsibility and Sustainable Development, 2026, pp 573-584 from Springer

Abstract: Abstract The study evaluates the status of intellectual capital (IC) utilization and risk management in Vietnamese commercial banks listed on the stock exchanges from 2014 to 2023. The data covers 27 listed banks on HOSE, HNX, and UPCoM, focusing on key indicators such as VAIC, NPL, and Z-Score. The results reveal that (1) there is a significant gap in IC utilization among banks and (2) most banks face a moderate level of risk, with non-performing loan (NPL) ratios fluctuating over the study period. Based on the findings, the study provides objective assessments to support the development of effective management strategies for the banking sector.

Keywords: Vietnamese commercial banks; Risk management; Bank risks; Intellectual capital utilization (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-95-4200-0_34

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DOI: 10.1007/978-981-95-4200-0_34

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