The determinants of the business performance of commercial banks: A case study of Vietnam

Abstract

— The paper studies the factors affecting the business performance of commercial banks (2008 – 2018), based on the examination of bank characteristics according to the information on the financial statements of 24 commercial banks and macroeconomic factors. Our findings provide evidence on the significant influence of the factors of diversity on income structure, cost management and capital structure on the business performance of commercial banks. Some implications and future research directions are thereby proposed.