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ON THE DETERMINANTS OF CAPITAL STRUCTURE: AN EMPIRICAL STUDY OF VIETNAMESE LISTED FIRMS

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A recent report from the International Business Report (IBR), explores the global shift in the number of women at the top of the business world and examines ways to make this growth permanent and parity possible. Key findings from the survey include: women hold 24% of senior management roles globally, a three point increase over the previous year. There has been a sharp rise in China, with 51% of senior management positions held by women, compared to 25% last year. The proportion of businesses employing women as CEOs has risen from 9% to 14%. Education and talent management may work in tandem with flexible work arrangements, which 67% of respondents offer, to increase the number of women in top leadership. Just 19% of board roles around the world are held by women. Although quotas have been put into place around the globe to increase women’s participation in boards, 55% of respondents oppose such quotas.In politics, an increasing number of women won elections: South Korea, for instance, recently swore in its first female president. Approximately 17 countries have women as head of government, head of state or both (a number that, according to the Inter-Parliamentary Union and UN Women, has more than doubled since 2005), and the world average for women in parliament totaled 20.4% as of 1 February 2013.

JEAN MOULIN LYON UNIVERSITY VIETNAM UNIVERSITY OF COMMERCE MASTERS FINANCE AND CONTROL THESIS EFFECTED FROM WOMEN ON THE BOARD TO BANK PERFORMANCE ………………………………………………… Supervised by: Professor Laurence Gialdini Hanoi 2013 DECLARETION I declare that this current research is my own The data and the results in this research are honest The research content has ever not submitted to any degree in any other university or any other research work Researcher An Thi Xuan Van Acknowledgements I would like to say thank you to all the people who were beside me during the preparation of this paper Especially, I want to say thank you to Prof Laurence Gialdini,my Adviser She always assists me in my studies and besides during the time I conducted my thesis, she guided me how to write my thesis and make an excellent power point presentation She would go the extra mile in reaching out to her advisee and students To Dr Abadie, Dr Nguyen Hoang and Dr Vu Manh Chien who guided me and gave me a chance to conduct this current thesis and gave me some ideas for my thesis To Dr.Duc Khuong Nguyen who gave me advices and ideas during the time I conducted this current research To Mrs Bui Viet Thu who has been following our class and give us every information that we need during this Course To All my dear professors from Jean Mounlin Lyon and Faculty of international training in Viet Nam University of Commerce Who always give me useful counsels which help me to be more confident Gave me orientation for the way which I should follow and now I have already overcome step one to enter my life with the knowledge that I get in my course I am sure that it will help me in my future To all friends who are always with me during the time I study here in Ha Noi And lastly, I want to say thank you to my family especially to my parents who gave me opportunity to come here to study They always encourage me and make me become better person I am very happy and lucky to have a family like that They follow and research for me; it is my chance in advancement of my life Thank you for all the persons who are always beside me Abstract Corporate Governance literature argues that board diver is potentially positive related to firm performance Current study, the researcher examines with 33 Vietnamese Bank Objective of the study is to verify the relation between women on the board and bank performance Quantitative method is applied The quantitative data was taken from annual reports of the sample banks during period 2008 to 2012 and it was analyzed using SPSS software The result shows Women on boardroom of Vietnamese banks have positive relationship with bank performance measured by return on equity Keywords: boardroom, firm performance, agency t h e o r y , stewardship theory, q u a n t i t a t i v e research, qualitative research TABLE OF CONTENTS Page TITLEPAGE DECLARETION ACKNOWLEDGEMENT ABSTRACT TABLE OF CONTENTS LIST OF TABLES LIST OF FIGURE LIST OF ACRONYMS 10 Chapter INTRODUCTION 11 1.1 Background of the Study 11 1.2 Objective of the Study 12 1.3 Important of the Study 12 THEORETICAL PERSPECTIVES, LITERATURE REVIEW AND STUDIES, RESEARCH QUESTIONS AND HYPOTHESES 14 2.1 Introduction 14 2.2 Board and Women in the boardroom 14 2.3 Banking and how is bank work? 16 2.4 Corporate Governance 17 2.5 Firm Performance 19 2.5.1 Financial Performance 20 2.6 The link between Woman on the board and firm performance 21 2.6.1 Agency Theory 22 2.6.2 Stewardship theory 23 2.7 Related Studies with the same problems 24 2.8 Corporate Governance in Viet Nam 26 2.8.1 Status of Corporate Governance in Viet Nam 26 Research questions and Hypothesis 28 2.9.1 Research questions 28 2.9.2 Hypothesis 28 RESEARCH METHOD 29 2.9 3.1 Introduction 29 3.2 Quantitative research 29 3.3 Qualitative research 30 3.4 Sample and Sampling Technique 30 3.5 Research Instrument and Analyzing methods 31 3.5.1 Research Instrument 31 3.5.2 Analyzing methods 31 3.6 3.7 Variables 32 3.6.1 Independent variables 32 3.6.2 Control variables 32 3.6.3 Dependent variables 33 Empirical Model 35 36 4.1 PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA Descriptive Statistic 4.2 Correlation Matrix 38 4.3 Finding Results 38 36 4.4 4.3.1 Hypothesis 38 4.3.2 Hypothesis 01 40 Finding relationship between control variable and Vietnamese banks performance 42 4.4.1 Finding relationship between bank size and bank performance 42 4.4.2 Finding relationship between Leverage and bank performance 43 CONCLUSION, LIMITATION AND SUGGESTION FOR FUTURE RESEARCH 45 REFERENCE 47 APPENDIX 50 List of Tables Table Title Page Proportion of Women on the board in Vietnamese Banks 36 Variables Descriptive Statistic 36 Correlation Matrix 38 Data analysis of relationship between women on board in Vietnamese banks and bank performance (measure by ROE) 39 Data analysis of relationship between women on board in Vietnamese banks and bank performance (measure by Tobin’s Q) 40 List of Figures Table Title Page Conceptual framework 28 Regression Analysis 31 Correlation graph between Women on board and Bank performance (Return on Equity) 40 Correlation graph between Women on board and Bank performance (Tobin’s Q) 42 Correlation graph between bank size and Bank performance (Return on Equity) 43 Correlation graph between Leverage and Bank performance (Return on Equity) 44 List of Acronyms BoC : Board of Commissioners BoD : Board of Directors CEO : Chief Executive Officer CFO : Chief Finance Officer CG : Corporate Governance FDIC : Federal Deposit Insurance Corporation IBR : International Business Report ICGN : International Corporate Governance Network KPIs : Key Performance Indicator OECD : Organization for Economic Cooperation and Development ROA : Return on Assets ROE : Return on Equity ROI : Return on Investments ROIC : Return on Invested Capital ROS : Return on Sales TSR : Total Shareholder’s Retur 10 ... between woman on the board and performance 1.2 Objectives of the study An objective of the study is to examine in the Vietnamese bank, the link between women’s participation in top management and its... responsibilities to the Company and its shareholders The Board plays the central role in the Company’s corporate governance and oversees the work of management and the execution of the Company’s... the company''s president and therefore also be one of the inside directors on the board (if not the chairman) * Chief Operations Officer (COO) – Responsible for the corporation''s operations, the

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