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Summary of Doctoral thesis: Develop financial derivatives transactions at the commercial banks in Vietnam

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The dissertation focus research on derivatives transactions, derivatives transactions at Vietnamese commercial banks, key elements affecting developments of derivative transactions at commercial banks Vietnam.

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CHAPTER 1: DISSERTATION INTRODUCTION

1.1 Rationale of the topic

1.1.1 The necessity of research

In recent years, the world financial market has had many changes,

derivatives instruments become more and more important and it is a

necessary tools for investors and businesses This is enormous

improvements in financial market, it successfully provides efficient

tools for risk management and at the same time, it is a tool to make

profit for investors and businesses in financial market In today market,

commercial banks always want to reduce the risks, increase the

efficiency of business operation, build up its reputation and strengthen

its competitiveness in world market With the current economic

globalization trend, the commercial banks could get many benefits from

economic integration opportunities, but they also have to face quite a lot

of risks The development of derivatives instruments – one of methods

to manage and reduce the risks and optimize profitability is essential and

it always receives attention among The State Bank of Vietnam and

Commercial banks Besides, with the broadly integration level of

commercial banks, the development of this modern derivatives is

inevitable since this financial instruments become more popular and

grow faster, total market value increases continuously over the years

Coming from the essentials of current situation, the topic:

“Develop financial derivatives transactions at the commercial banks

in Vietnam” is chosen This research will look into factors that have

impact on development of derivatives transaction, it also evaluate

impact level of factors, and from that make recommendations and

solutions to develop derivatives transactions at commercial banks in

Vietnam, to help commercial bank to integrate deeply in derivatives

market and in world financial market, to diversify its products and

services, to reduce risks, to increase competitiveness and to increase the

business operation effectively in commercial banks

1.1.2 The purpose of research

Use qualitative and quantitative analysis methods to analyze elements affecting development of derivatives transaction at Vietnamese commercial banks during research period, evaluate the results and limitations as well as to determine the causes of limitations Based on the theoretical and practical research, the dissertation provides proposals, solutions and conditions to develop derivatives transactions at Vietnamese commercial banks

1.1.3 Subject and scope of research

1.1.3.1 Subject of research: The dissertation focus its research on

derivatives transactions, derivatives transactions at Vietnamese commercial banks, key elements affecting developments of

derivative transactions at commercial banks in Vietnam

1.1.3.2 Scope of research

Area: Commercial banks: VCB, BIDV, Vietinbank, ACB, Techcombank, Eximbank, Sacombank, SCB

Period: The project collected and used data during 10 years period from 2006-2015

1.2 Overview of related research projects

1.2.1 Foreign research projects

The publication ”What motivates banks to use derivatives: Evidence from Taiwan” (Yung-Ming Shiu and associates, 2005) researched banks in Twain for the period from 1998 to 2005 about factors affecting usage of derivatives and effect of derivatives to bank’s potential risks concluded: there are positive connection between usage level of derivative transaction with each bank’s characters, bank size, ability to issue preferred shares, currency risk , however, there is negative between usage level of derivative instruments with bank’s revenue diversification The research of (Katie Hundman, 1998) about

”An Analysis of the Determinants of Financial Derivative used by

commercial banks ” with research model Derivative Volume = C+α

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Exposure to Interest Rate Risk+α Non-Current Loans + α Loan-Loss

Allowance + α Profit + α Bank Size + α Capital to Assets + α GDP + ε

indicated that derivatives value depends on interest rate risk, non-current

loan, Loan – Loss Allowance, bank size, GDP (Ibrahima Kassory

Fofana, 2001)[59] stated that the development of derivatives in

developing countries that is having major change in production, price,

exchange rates, interest rates is necessary and he also recommended

some solutions to develop derivative market such as: increase

connections between banks, establish a comprehensive regulatory

framework; create accounting system thoroughly and a center to control

and regulate derivatives is needed

A research about factors that have effect on use of derivatives

instruments by (Alat Afza and Atia Alam – 2011) in businesses in

Pakistan indicated the correlation between use of derivatives

instruments and total assets, import-export value, exchange rate,

interest rates, ownership management and foreign exchange rate

In addition, other factors such as transparency, legislative

environment, regulation and management from state bank are also

important parts influencing countries’ derivatives markets This was

found out and publicly stated in research: ”Derivatives – Renovation

of basic finance”(Viral and associates, 2009)

1.2.2 Research projects in Vietnam There are some research projects

about derivatives transactions in Vietnam such as: Derivatives

transactions study - Ho Thuy Ai, 2007) – analyzed use of foreign

exchanges derivatives instruments to hedge foreign exchange risk,

Discussion about development of derivatives instruments in foreign

exchange markets in Vietnam, (Dinh Thi Thanh Long, 2014) mentioned

current situation of foreign exchanges derivatives instruments in VN

Besides, there are also studies about financial derivatives transactions in

VN, Việt Bảo, 2007 research studied current development of derivatives

in VN, Nguyen Thi Mai Chi, 2014 analyzed derivatives activities situation at commercial banks in VN (VCB, BIDV, Vietinbank) and from her research, realizing requirements needed to develop derivatives instruments, the disadvantages of commercial banks over foreign banks and recommended solutions to develop derivatives market in VN

1.3 Gap in researches

Some of prior researches focused on analyzing a specific derivative instrument of a particular underling asset but have not yet researched financial derivatives as a whole Some other studies examined in depth derivatives roles to revenue, risk of banks but not yet considered whether

it necessary to develop derivatives or not and if it is, which factors have effect on development of those transactions Some researches analyzed development of derivatives which focused on particular bank but have not yet examined on a broader area which is overall banking system in one country The lack of research mentioned above will be the study area of this dissertation, through examining factors influencing development of derivatives at commercial banks in VN to propose solutions for development of derivatives transactions at banks in VN in near future

1.4 Research questions Management question: Which factors affects the development of derivatives transaction at commercial banks?

Research questions: (1) What is the development of derivatives

transactions at commercial banks? Which indicators measure size of development?(2)Objective factors (How economic environment, legislatives system, regulatory framework for derivatives, customers, competitors would have impact on development of derivatives transactions

in banks in VN.) (3) Subjective factors belonging to banks (How technology, reputation, business strategy etc have effect on development of derivatives transactions in banks in VN)

1.5 Research methods

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1.5.1 Data collection methods

To collect data for research purpose, author used both 2 types

of data which are primary data and secondary data

1.5.1.1: Secondary data: Annual financial reports of commercial

banks in VN, data from annualy reports of State bank of VN

1.5.1.2 Primary data

Author conducted a survey and interviews to collect answers

and opinions from 350 surveys The survey content is to examine

level of agreement from survey participants about factors affecting

developments of derivatives transactions at commercial banks in VN

1.5.2 Analyzing and data collection methods

1.5.2.1 Secondary data collection and analysis method: Financial

report of banks, Financial reports of State bank of VN

1.5.2.2 Primary data collection and analysis method: Descriptive statistics

method and Inferential statistic method; A tau-equivalent reliability

measurement model Cronbach’s Alpha; Exploratory Factor Analysis

Method; Analysis of variance (ANOVA); Regression analysis models

1.6 Research contribution: The dissertation builds research model to

analysis impact factors on derivatives transactions value in correlation

with other factors (banks size, liability, liquidity, changes in currency

exchange rates, changes in interest rates) and factors affects development

of derivatives transactions in commercial banks in VN Through

analyzing the results, the study clarify elements have influences on the

derivatives transactions and based on that proposing solutions for

development of derivatives transactions at Vietnamese commercial banks

CHAPTER 2: THEORETICAL FOUNDATION FOR

DERIVATIVES TRANSACTIONS AND DEVELOPMENT OF

DERIVATIVES TRANSACTIONS AT BANKS

2.1 Theoretical foundation about derivatives transactions

2.1.1 History and development of derivatives transactions

The very first derivatives instrument was traced back to ancient Greece and used first time by Thales – a Greek philosopher in ancient Greek philosophy, later in mid-17th century, option contracts officially were traded with Tulip bulbs products The earliest recognized futures trading exchange is the Dojima Rice Exchange, established in 1730 in Japan In 1848, a first official commodity futures trading exchange was created in Chicago, United States It is the Chicago Board of Trade (CBOT), the oldest organized future market still operating in the world In

1975, the Chicago Board of Trade introduced the first interest rate futures contracts, based on underlying asset which are recourse loan of the Government National Mortgage Association or Ginne Mae (GNMA) In

1977, The Chicago Board of Trade Building was designated a Chicago Landmark and officially used as trading exchange In December, 2007 The Bank for International Settlements reported “the derivatives contracts trading on exchanges increases 27%, reach $681 trillion” And at the end

of 4th quarter 2013, volume of derivatives transactions on whole wide world reached $1,200 trillion, double after 6 years

2.1.2 Derivatives definition

2.1.2.1 Definitions of derivatives and financial derivatives

Derivatives instruments include commodity derivatives and financial derivatives Commodity derivatives are derivatives transaction in which the underlying assets are commodity (agricultural products, oil products, gas, metals…) Financial derivatives are derivatives transactions

in which the underlying assets are financial assets (interest rates, foreign exchanges rate, security and stocks market indexes…)

Financial derivatives instruments are financial instruments whose value is derived from the value or performance of the underlying financial instruments such as stocks index, currencies, interest rates…

2.1.2.2 Definition of financial derivatives transaction:

Derivatives transaction is a contractual agreement between two or

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more parties Derivatives can be used for a number of purposes,

including insuring against price movements (hedging), risk

management and seeking profit (speculator) 4 most common

types of derivative contracts include: Forwards, Swaps, Options

and Futures with underlying assets are financial assets

2.1.3 Financial derivatives market

2.1.3.1 Financial derivatives market classification: Official

Exchange; Over the counter (off-exchange)

2.1.3.2 Characteristics financial derivatives market: Big

transactions volumes; more flexible than other markets; Diversified

products; Affected heavily by price movements of underlying assets;

Diversified participants of parties and investors; High risk potential

2.1.3.3 Functions and Roles of financial derivative market

a Functions: Risk management of price movements; Speculate and

make profit through price difference if the value of the underlying

asset moves the way they expect; Predict value and price of

underlying asset in future; Stabilize the price; Shift the risk from the

buyer to the seller and as such are very effective risk management

tools; Improve the liquidity of the underlying assets

b Roles: To economy as a whole; To businesses; To banks

2.1.3.4 Parties and Purposes of trading financial derivatives

transactions: There are 3 parties in derivatives market: Hedger,

Speculator, Arbitrage

2.1.4 Classification of financial derivatives transactions

2.1.4.1 Forward: A forward contract is a customized contract between

two entities, where settlement to buy and sell a specific underlying asset

takes place on a specific date in the future at today’s pre-agreed price

2.1.4.2 Future: A futures contract is an agreement between two

parties to buy or sell a specific underlying asset of standardized

quantity and quality in a certain time at a certain price with delivery

and payment occurring at a specific future date

2.1.4.3 Swaps: A swap contracts are agreements between two parties to

exchange cash flows in the future according to a prearranged formula The two commonly used Swaps are: Interest Rate Swaps and Currency Swaps

2.1.4.4 Option: An option is a contract which gives the buyer (the owner) the right, but not the obligation, to buy or sell a given quantity of the underlying asset or instrument, at a specified strike price on or before a given future date

2.2 Development of derivatives transactions at commercial banks

2.2.1 Definition of developing derivatives transactions at commercial banks

Developing derivatives transactions at commercial banks means the banks increase transactions volumes, increase number of types of financial derivatives instruments and improve quality and accessibility of financial derivatives in order to obtain and reach its business operation’s goals and objectives: reduce risk and operation cost, increase profit and improve the competitiveness of banks in market during specific period

2.2.2 Indicators to evaluate the development of derivatives transactions of commercial banks

2.2.2.1 Quantitative indicators

a Growth rate in number of derivatives instruments and the diversification of derivatives transactions

b Increase in number of clients and components of business parties

c Derivatives transactions volumes and growth rate of derivatives transactions

d Investment cost for derivatives transactions

e Profit from derivatives transactions

2.2.2.2 Qualitative indicators: Quality of derivatives transactions; The comprehensives of products.

CHAPTER 3: CURRENT SITUATION OF DERIVATIVES TRANSACTIONS AT VIETNAMESE COMMERCIAL BANKS

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3.1 Fundamental issues about Vietnamese commercial banks

3.2 Current development of derivatives transactions at

commercial banks in Vietnam

3.2.1 Current situation of derivatives transactions at commercial

banks in Vietnam

Derivatives transactions have been used at many commercial

banks in Vietnam Some complex derivatives transactions have

appeared, however the volumes is very limited

Table 3.1: Original Contract value and Book value of derivatives

transactions of Vietnamese commercial banks

(Vietnamese Dong in billions)

Bank

Contract

Value

Book Value Contract Value

Book Value Contract Value

Book Value Vietin

bank 8,374,922.0 164,374.0 7,651,242.0 415,778.0 9,103,168.0 117,892.0

BIDV 13,098,911.0 161,393.0 10,732,848.0 232,369.0 11,542,855.0 254,192.0

VCB 20,119,071.0 136,725.0 16,339,721.0 -75,278.0 16,728,377.0 628.0

ACB 2,597,230.0 150.0 4,858,394.0 21,307.0 4,658,335.0 42,256.0

Tech 17,053,803.0 -73,157.0 43,174,940.0 -18,409.0 37,071,259.0 -85,891.0

Exim 16,544,733.0 7,190.0 15,789,397.0 13,435.0 19,752,170.0 30,797.0

SCB 31,115,061.0 6,056.0 18,430,275.0 -133,018.0 18,118,086.0 295,339.0

Sacom 7,907,407.0 957.0 15,674,364.0 2,499.0 23,992,268.0 3,982.0

Source: Annual report of Vietnamese commercial banks

3.2.1.1 Forward contract

Table 3.2: Forward contract value at Vietnamese commercial banks

(Vietnamese Dong in millions)

Bank

Contract

Value

Book Value Contract Value

Book Value Contract Value

Book Value Vietinbank 436,213.0 78,808.0 1,562,008.0 428,012.0 1,089,623.0 23,589.0

BIDV 2,998,980.0 78,808.0 2,808,169.0 7,166.0 3,272,145.0 152,937.0

VCB 10,817,048.0 77,742.0 8,168,235.0 -128,457.0 7,784,153.0 -88,571.0

ACB 450,959.0 -4,080.0 769,174.0 4,264.0 157,743.0 -1,739.0

Techcombank 8,760,283.0 32,717.0 17,133,993.0 -131,411.0 14,453,007.0 -73,730.0

Eximbank 11,847,527.0 -4,237.0 6,155,514.0 6,482.0 3,809,583.0 29,012.0

SCB 29,530,417.0 13,143.0 8,196,872.0 -135,448.0 3,809,707.0 -27,260.0

Sacombank 771,607.0 594.0 1,022,485.0 1,023.0 5,711,963.0 3,982.0

Tổng 65,613,034.0 273,495.0 45,816,450.0 51,631.0 40,087,924.0 254,192.0

Source: Annual report and Financial report of Vietnamese commercial banks 3.2.1.2 Future contract: Foreign exchange futures contract have not

been carried out in Vietnam yet Commercial banks are allowed to use commodity futures contracts with underlying products are: coffee, tea, soybeans; rubber…However, banks only have role as an intermediary party helping businesses and companies to execute commodity future contracts in foreign exchanges

3.2.1.3 Swap contract: Swap market was founded in 1998 along with the establishment of forward market, however, swap transactions were only traded between State Bank and commercial banks or traded on Inter-bank market in order to cover the temporary deficit in liquidity of commercial banks Swap contracts values at banks have been increased over the years which demonstrates that this type of derivative contracts is also necessary to banks

Table 3.3: Swap contracts value at Vietnamese commercial banks

(Vietnamese Dong in Millions)

Bank

Contract Value

Book Value Contract Value

Book Value Contract Value

Book Value Vietinbank 7,938,709.0 82,585.0 6,089,234.0 -12,234.0 8,013,545.0 94,303.0

BIDV 10,099,931.0 82,585.0 7,924,679.0 225,203.0 8,270,710.0 101,255.0

VCB 9,302,023.0 58,983.0 8,171,486.0 53,179.0 8,944,224.0 89,199.0

ACB 2,146,271.0 4,230.0 1,887,542.0 10,157.0 2,545,303.0 49,342.0

Techcombank 8,293,520.0 -105,874 26,040,947.0 113,002.0 22,618,252.0 -12,161.0

Eximbank 4,697,206.0 11,427.0 9,633,883.0 6,953.0 15,942,587.0 1,785.0

SCB 1,584,644.0 -7,087.0 10,233,403.0 2,430.0 14,308,379.0 322,599.0

Sacombank 4,012,984.0 363.0 12,353,596.0 1,476.0 15,982,023.0 0.0

Tổng 48,075,288.0 127,212.0 82,334,770.0 400,166.0 96,625,023.0 646,322.0

Source: Annual report of Vietnamese commercial banks 3.2.1.4 Option Contract

Option contract transactions was first applied in Vietnam are currency option contracts starting from 2004 in accordance with regulation code 1452/2004/QĐ-NHNN Currently, foreign exchange options are not as popular as other foreign exchange derivatives transactions in Vietnam

Table 3.4: Currency Options Value at ACB and Sacombank

(Vietnamese Dong in Millions)

Bank

Contract Value Book Value Contract Value Book Value Contract Value Book Value ACB 443,497.0 -8,326.0 2,201,678.0 6,886.0 1,955,289.0 -

Sacombank 3,122,816.0 - 2,298,283.0 - 2,298,282.0 -

Source: Annual report of Vietnamese commercial banks

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3.2.2 Profit from derivatives transactions of Vietnamese

commercial banks

Profit from derivatives transactions counts only less than 8%

of total profit in most of banks This indicates that the banks have not

sufficiently paid attention to derivatives transactions as well as

companies have not had enough information and knowledge about

those derivatives transactions

3.2.3 Model of factors affecting derivatives transactions value at

commercial banks

3.2.3.1 Researches on factors affecting derivatives transactions value

at commercial banks

3.2.3.2 Research model and hypotheses

Graph 3.1: Model of factors affecting derivatives transactions

value at commercial banks

3.2.3.3 Analysis results of factors affecting derivatives transactions

value at commercial banks

Dissertation uses technique in regression analysis model in

order to analyze relationship and impact of variables such as: Bank

size, Bank’s liquidity, Interest rate fluctuations, Exchange rates

fluctuations to derivatives transactions value at Vietnamese

commercial banks during period 2006-2015

Correlation coefficient factor represents the relationship

between two random independent variables is low and Variance

inflation factor – VIF are very small (< 10) shows that those

independent variables do not have strong relationship, therefore there

Bank size

Interest rate

fluctuations

Bank liquidity

Exchange rates

fluctuations

Derivatives transactions value +

+

-

+

are not multiple linear correlation The results of analysis models have been shown that all fours factors have high reliability with more than 95% (P>/z/ < 0.005) Linear regression equation based on

analysis results as follow: LN(TRD) = - 4.0320 + (- 5.3566)LIQ + 1.1294 SIZE + 10.4373 abs(EXR) + 3.7113 abs(IRT)

Among 04 independent variables of models: Foreign exchange rates fluctuations variable has the most impact on derivatives transactions value, followed by liquidity variable, interest rates fluctuations variable and lastly bank size factor Liquidity variable is the only element that have negative correlation with derivatives transactions value, three other variables (bank size, foreign exchange rates, interest rates) have positive correlation with derivatives transactions value

3.2.4 Evaluate current situation of derivatives transactions at Vietnamese commercial banks

3.2.4.1 Achievements: Popularizing and making derivatives accessible to

domestic companies; Increase competitiveness between banks; Encourage development of banking operations; Prevent potential risks for commercial banks and companies as well as stabilize the economy

3.2.4.2 Difficulties and reasons

a Difficulties: Parties participating into derivatives market is little; value of derivatives contract is still small; derivatives products have not yet fully emerged in VN

b Reasons: Have not had official derivatives exchange; Derivatives products are still quite new for Vietnamese companies and have not yet established reputation on international market; Lack of sophisticated investors that understand advantages of derivatives instruments as well as techniques used in derivatives market; incomplete regulatory framework; Inefficiencies in advertising; complicated transactions conditions and high cost

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3.3 Experiences from development of derivatives transactions in

some foreign banks and lessons for Vietnamese commercial banks

3.3.1 Overview of world derivatives market

At the end of 4th quarter, 2015, total derivatives transactions

volumes traded on exchange worldwide reached $1,400 trillion,

double after 8 years, transaction value of global derivatives market is

more than 10 times the size of bonds and stocks market

Table 3.28: Derivatives transactions trading value of banks

worldwide (Classified according to type of contract)

(US Dollars in billions)

Market

value 2012 2013

Change

2014 Change

2015 Change Total value

Futures &

Forwards

146,229 157,217 10,988 7.5% 168,829 11,612 7.4% 172,744 3,915 2.3% 667,619

Swaps 573,931 611,175 37,244 6.5% 543,675 -67,500 -11.0% 580,881 37,206 6.8% 2,279,406

Options 128,643 143,135 14,492 11.3% 133,238 -9,897 -6.9% 137,520 4,282 3.2% 547,131

Credit

Derivatives

56,862 60,546 3,684 6.5% 54,865 -5,681 -9.4% 51,389 -3,476 -6.3% 221,665

Total 905,664 972,074 66,410 7.3% 900,607 -71,467 -7.4% 942,536 41,929 4.7% 3,715,824

Source: OCC’s Quarterly Report on Bank Trading and

Derivatives Activities

3.3.2 Experiences from development of financial derivatives

transactions in some foreign banks in the world

- Experiences from development of derivatives transactions in US banks

- Experiences from development of derivatives transactions in Chinese banks

- Experiences from development of derivatives transactions in Indian banks

3.3.3 Lessons for Vietnamese banks

Through high standardized US derivatives market, we would

recognize that to develop a well establish derivatives markets, we

need to focus on development of exchanges, official trading centers

specialized for derivatives instruments as well as for other

underlying assets such as stocks, commodity, gold…Among of

important requirements for development of exchanges are: modern

information technology, updating information continuously,

accessibility to international transactions products, providing requirements for electronic connection and e-commerce 24/24 (possibility of using GLOBEX system and Project A as references) From Indian market, we would realize that technology is one

of major factors in development of OTC derivatives market especially when transactions requires using complicated technology and completely through electronic system The necessity of E-commerce trading which is established over the whole country and need to be facilitated for development

China has achieved certain success in rapidly transition from experiment to developing comprehensively derivatives transactions

at all its commercial banks Especially, the regulatory law allows using derivatives instruments for three different purposes (Hedging, Speculation, and Arbitrage) but not limited to hedging only

CHAPTER 4: RESEARCH MODEL AND EMPIRICAL RESULTS 4.1 Determinants of derivatives development of Vietnamese commercial banks

4.1.1 Existing Empirical studies on Determinants of Banking Derivatives Development

In this part, we review some different existing studies on Determinants of Banking Derivatives Development The results from empirical experiments suggested different factors as the determinants of Banking Derivatives Development Those determinants were categorized into internal factors (commercial bank characteristics) and external factors

4.1.2 Research Model and Research Hypotheses

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4.1.3 Formal questionnaire design

The 5-point linkert scale ranging from 'strongly disagree' to

'strongly agree' was chosen to measure the respondents' opinion

Business Strategy of

Commercial Bank

+ +

+ +

+ + + + +

Derivatives Development

in Commercial Banks

Information system,

Accounting, Risk

management

Technology

Financial Resource

Reputation,

Trademark

Human Resource

Internal

Factors

+

External

Factors

Policy and Legal

Framework

Customers

Economic

Environment

Competitors

about the important of each factor that impacts on derivatives development of Vietnamese commercial banks

The questionnaire was initially designed with 33 questions corresponding to 33 factors (variables) that maybe impact on derivatives development of Vietnamese commercial banks

4.1.4 Data Collection

With 33 variables are used in the research, the author needs to survey at least 150 respondents to obtain the efficient analysis The quantitative research method uses online survey technique by Google forms on http://docs.google.com and use of some paper forms for face-to-face interview The author sent 350 questionare forms in total and collected 220 forms from the respondents

4.2 Regression Result of Vietnamese Commercial Banks’s derivatives development Model

4.2.1 Statistical hypothesis testing result Table 4.4: Descriptive Statistics of Vietnamese commercial

Banks’ derivative development Descriptive Statistics

Source: Author’s Survey data

From descriptive analysis results in table 4.4 above, means

of all determinants are within range of 4.37 to 4.58 with 5-point Linkert scale, this result also indicates most of people agree with the author’s opinions of Vietnamese commercial banks’ derivative development situation

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4.2.2 Determinants of Vietnamese commercial Banks’ derivatives

development

4.2.2.1 Descriptive Statistics:

The result of descriptive statistics (See the Appendix 1) show

that all 33 factors are high value: larger than 4 points with 5-point

Linkert scale Besides, the standard deviations are small which

reflecting most of the respondents have same assesments on

determinants of banking derivative development

4.2.2.2 Scale Reliability:

All the scales have high Cronbach’s Alpha Reliability

Coefficient (min = 0.647 and max = 0.892) and all the observable

variables have correlation coefficient – with total correlation values

are larger than 0.3 Within internal factors group, CQ1 variable has

correlation value smaller than 0.3, therefore the author eliminated it

from model and reevaluated reliability of remaining 9 variables from

CQ3 to CQ10 and reached the above result table

4.2.2.3 Exploratory Factor Analysis

- Exploratory Factor Analysis of independent variables:

Table 4.6: KMO & Bartlett’s Test

Bartlett's Test of Sphericity

The KMO measures the sampling adequacy (which determines

if the responses given with the sample are adequate or not) which

should be close than 0.5 for a satisfactory factor analysis to proceed

Table 4.6 presents that the KMO measure is 0.850 (> 0.5) From the

same table, we can see that the Bartlett’s Test is significant (sig =

0.000), the significance level is small enough to reject the null hypothesis Therefore, the sample satisfies factor analysis

Using the Extraction Method Principal Component Analysis, Rotation Method Varimax with Kaiser Normalization, the exploratory factor analysis of independent variables is showed in Appendix 4 And from the Rotated component matrix in Appendix 5, the insignificant factors are omitted are CS2, CQ7, MTKT4 Finally, the model includes 7 main variables: CS, MTKTA, MTKTB, KH, DTCT, CQA, CQB

- Exploratory Factor Analysis of dependent variable:

Table 4.7: KMO and Bartlett’s Test

Bartlett's Test of Sphericity

See the Table 4.7, the KMO = 0.623 (> 0.5) and the Bartlett’s Test is significant (sig = 0.000) indicate that the dependent variable data is consistent with factor analysis And the factor analysis is illustrated in Appendix 6

4.2.3 Empirical Model

The model is built based on the existing studies and the result of exploratory factor analysis above As discussion in literature review part, Vietnamese commercial banks’ derivative development is impacted by five main factors: Policy and Legal Framework, Economic environment, Customers, Competitors and internal factors of commercial bank themselves And the exploratory factor analysis gives

us 7 main variables: CS, MTKTA, MTKTB, KH, DTCT, CQA, CQB

Therefore, the multiple linear regression model is described as below:

PTGDPS = β 0 + β 1 CS + β 2 KH + β 3 MTKTA + β 4 CQA + β 5 MTKTB +

β 6 CQB + β 7 DTCT

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4.2.4 Variables correlation

Table 4.10 Correlation Matrix

MTKTA .784 ** 506 ** 507 ** 1

CQA .644 ** 598 ** 454 ** 613 ** 1

MTKTB .573 ** 375 ** 451 ** 538 ** 402 ** 1

CQB .622 ** 442 ** 461 ** 604 ** 637 ** 393 ** 1

DTCT .608 ** 423 ** 487 ** 568 ** 500 ** 452 ** 523 ** 1

** Correlation is significant at the 0.01 level (2-tailed)

The simple coefficients of Correlation between Derivatives

development (PTGDPS) and Independent variables are relatively high

4.2.5 Variables selection and Regression Model

The multiple linear regression technique will be employed to

examine the effects of internal and external determinants as

explanatory variables on commercial banks’ derivatives development

as dependent variables The regression equation is presented below:

PTGDPS = β 0 + β 1 CS + β 3 MTKTA + β 5 MTKTB + β 6 CQB + β 7 DTCT

4.2.6 Assessing Goodness-of-Fit of the Regression Model

The Adjusted R2 (adjusted R- Squared) value equals 0.746,

which means that 74.46% of the variance in the PTGDPS variable

explaining collectively with five independent variables (MTKTA,

CS, DTCT, MTKTB, CQB) The adjusted R- Squared value also

measures the strength of the relationship between the model and the

data, this model fits the data at 74.46%

4.2.7 Test the Accuracy of the Regression Model

The ANOVA test gave the Sig value = 0.000 so we can reject the null

hypothesis, this also means the factors are independent or the interaction

effect does not exist and the regression Model is accordant at 74.6%

4.2.8 The regression result and empirical analysis

Table 4.14: The regression Result

Explanatory Variables

Coef

(Beta) Std.Error

Standardized Coefficients T value

P>|t|

(Sig.) Toleran

Dependent Variable: PTGDPS; *: significant at 1 percent

See the Table 4.14, all the Tolerances are smaller than 1 and the Collinearity diagnostics with VIF (Variance inflation factor) of all independent variables are smaller than 10, therefore, the problem

of multi-collinearity can be ignored in this research

Empirical Analysis: The result indicates that all of the regression coefficients are statistically significant at 99 per cent level

of confidence and more importantly, all have expected signs We have the regression equation as below:

PTGDPS = -0.07 + 0.272CS + 0.400MTKTA + 0.117MTKTB + 0.141CQB + 0.115DTCT

Regarding the important level of factors used in equation: by evaluating standardized coefficients values from large to small, it is shown that economic environmental factors have the most impact, followed by policy and legal framework factors, come after are internal factors of banks themselves and finally competitors’ factors Overall the model performed fairly well with all five independent variables being significant Any change in any factors will have impact on development of derivatives transaction at Vietnamese commercial banks

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