Đặc điểm hội đồng quản trị và rủi ro phá sản: Sự khác biệt trong cấu trúc sở hữu của các ngân hàng thương mại Việt Nam

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Tác giả: Hà Diễm Chi Lê

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Kinh tế và Ngân hàng châu Á, 2024

Mô tả vật lý: tr.62-75

Bộ sưu tập: Metadata

ID: 403160

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Bài viết nhằm đánh giá tác động của đặc điểm hội đồng quản trị (HĐQT) đến rủi ro phá sản (RRPS) và xem xét vai trò điều tiết của yếu tố sở hữu Nhà nước (SHNN) đến mối quan hệ này. Bằng việc sử dụng dữ liệu bảng tạo ra từ báo cáo tài chính của 25 ngân hàng thương mại (NHTM) Việt Nam giai đoạn 2012–2022 và phương pháp ước lượng SGMM để xử lý hiện tượng nội sinh, kết quả nghiên cứu cho thấy những đặc điểm của HĐQT hạn chế RRPS của ngân hàng bao gồm quy mô của HĐQT, trình độ học vấn của các thành viên HĐQT, trách nhiệm kép của CEO trong HĐQT, và sự tham gia của nữ giới trong HĐQT. Ngược lại, tính độc lập của HĐQT làm tăng RRPS. Kết quả biến điều tiết cho thấy vai trò tích cực của SHNN trong giảm thiểu RRPS. Cụ thể, những ngân hàng có SHNN, quy mô HĐQT lớn có RRPS cao hơn
trình độ học vấn ảnh hưởng cùng chiều đến RRPS ở các ngân hàng SHNN mạnh hơn so với ở những ngân hàng không có SHNN
trách nhiệm kép của CEO ở các ngân hàng có SHNN có tác động cùng chiều mạnh mẽ hơn trong việc giảm nguy cơ phá sản. Kết quả nghiên cứu giúp khuyến nghị một cơ cấu HĐQT hiệu quả, bảo đảm ổn định ngân hàng và giảm nguy cơ phá sản.The article aims to evaluate the impact of board of director (BOD) characteristics on bankruptcy risk and examine the moderating role of state ownership in this relationship. Using the SGMM estimation method to handle the endogenous phenomenon of the model based on balanced panel data generated from the financial statements of 25 Vietnamese commercial banks from 2012 to 2022, the research results show that many characteristics of the BOD reduce the bank's bankruptcy risk, including the size of the BOD, the educational level of board members, the CEO's dual responsibility on the BOD, and women's participation on the BOD. On the contrary, the independence of the BOD is a factor that increases bankruptcy risk. The moderator variable results show state ownership's positive role in reducing bankruptcy risk. Specifically, banks with state ownership and large BOD have a lower risk of bankruptcy
the education level positively affects bankruptcy risk in state-owned banks more strongly than in non-state-owned banks. The dual responsibility of CEOs in state-owned banks has a more substantial positive impact in reducing the risk of bankruptcy. The research results help recommend an effective BOD structure, assisting banks to stabilize and reduce the risk of bankruptcy.

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