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

In: Proceedings of the 8th International Conference on Corporate Social Responsibility and Sustainable Development

Author

Listed:
  • 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)

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.

Suggested Citation

  • Trần Thị Lan Phương & Trương Điểm Bích & Lê Trần Huy & Bùi Phương Anh & Bùi Sỹ Hưng, 2026. "The Current Situation of Intellectual Capital Utilization and Associated Risks in Vietnamese Commercial Banks," Springer Proceedings in Business and Economics, in: Vikas Kumar & Tuan Hung Vu & Pooja Nanda & Suddin Lada (ed.), Proceedings of the 8th International Conference on Corporate Social Responsibility and Sustainable Development, pages 573-584, Springer.
    • Handle: RePEc:spr:prbchp:978-981-95-4200-0_34
    DOI: 10.1007/978-981-95-4200-0_34
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