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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.

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

  • 会议论文

  • 发表日期：

    2026年

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  • Trần Thị Lan Phương,
  • Trương Điểm Bích,
  • Lê Trần Huy,
  • Bùi Phương Anh,
  • Bùi Sỹ Hưng

摘要

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.