Abstract
This paper aims to analyze the impact of intellectual capital efficiency on the risk of Vietnamese commercial banks. Drawing on a research sample of 13 Vietnamese commercial banks during the period 2010- 2021, the authors use the Generalized Method of Moments (GMM) to investigate the impact of variables reflecting the intellectual capital efficiency, including the efficiency of human capital- HCE, capital employed- CEE and capital structure- SCE, to the risk of commercial banks (measured by Z-score and nonperforming loan ratio- NPL). The results show that higher intellectual capital efficiency leads to higher risk (measured by Z- score) and lower credit risk. These findings have important implications on the regulation of the banking system in general as well as on improving the effectiveness of risk management of commercial banks in particular.
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