Financial Constraints and Bankruptcy Risks of Listed Firms in Vietnam: Does Firm Size Matter?

This study examines how financial constraints and total assets affect the corporate bankruptcy risk of listed firms in Vietnam. Specifically, we test whether larger firms are less financially constrained and have lower distress risk subsequently. This study employs the dynamic system Generalized Met...

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Main Authors: Hoa Thanh Phan Le, Tuan Nhat Pham, Trang Ngoc Doan Tran, Han Gia Dang, Khoa Dang Duong
Format: Article
Language:English
Published: SAGE Publishing 2024-12-01
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440241305156
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author Hoa Thanh Phan Le
Tuan Nhat Pham
Trang Ngoc Doan Tran
Han Gia Dang
Khoa Dang Duong
author_facet Hoa Thanh Phan Le
Tuan Nhat Pham
Trang Ngoc Doan Tran
Han Gia Dang
Khoa Dang Duong
author_sort Hoa Thanh Phan Le
collection DOAJ
description This study examines how financial constraints and total assets affect the corporate bankruptcy risk of listed firms in Vietnam. Specifically, we test whether larger firms are less financially constrained and have lower distress risk subsequently. This study employs the dynamic system Generalized Method of Moments to analyze an unbalanced sample of 1,990 firm-year observations from 2010 to 2019. The results indicate that larger firm size increases the Z-score index, implying that larger firms have lower bankruptcy risk. Our finding also reports that financial constraints reduce the Z-score index, suggesting that financially constrained firms have extremely high bankruptcy risk. Our findings also show the inverted U-shape relationship between financial constraints and distress risk. Our results support the too-big-to-fall theory, the trade-off theory, the agency theory, and prior literature. Finally, our study contributes practical implications for managing bankruptcy risks in emerging markets. JEL Classification: G30, G31.
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spelling doaj-art-e4edd23f1b394b949386a6ca021e18db2025-08-20T01:58:23ZengSAGE PublishingSAGE Open2158-24402024-12-011410.1177/21582440241305156Financial Constraints and Bankruptcy Risks of Listed Firms in Vietnam: Does Firm Size Matter?Hoa Thanh Phan Le0Tuan Nhat Pham1Trang Ngoc Doan Tran2Han Gia Dang3Khoa Dang Duong4 Faculty of Accounting and Auditing, Van Lang University, Ho Chi Minh City, Vietnam Faculty of Finance and Banking, Ton Duc Thang University, Ho Chi Minh City, Vietnam Faculty of Finance and Banking, Ton Duc Thang University, Ho Chi Minh City, Vietnam Faculty of Finance and Banking, Ton Duc Thang University, Ho Chi Minh City, Vietnam Faculty of Finance and Banking, Ton Duc Thang University, Ho Chi Minh City, VietnamThis study examines how financial constraints and total assets affect the corporate bankruptcy risk of listed firms in Vietnam. Specifically, we test whether larger firms are less financially constrained and have lower distress risk subsequently. This study employs the dynamic system Generalized Method of Moments to analyze an unbalanced sample of 1,990 firm-year observations from 2010 to 2019. The results indicate that larger firm size increases the Z-score index, implying that larger firms have lower bankruptcy risk. Our finding also reports that financial constraints reduce the Z-score index, suggesting that financially constrained firms have extremely high bankruptcy risk. Our findings also show the inverted U-shape relationship between financial constraints and distress risk. Our results support the too-big-to-fall theory, the trade-off theory, the agency theory, and prior literature. Finally, our study contributes practical implications for managing bankruptcy risks in emerging markets. JEL Classification: G30, G31.https://doi.org/10.1177/21582440241305156
spellingShingle Hoa Thanh Phan Le
Tuan Nhat Pham
Trang Ngoc Doan Tran
Han Gia Dang
Khoa Dang Duong
Financial Constraints and Bankruptcy Risks of Listed Firms in Vietnam: Does Firm Size Matter?
SAGE Open
title Financial Constraints and Bankruptcy Risks of Listed Firms in Vietnam: Does Firm Size Matter?
title_full Financial Constraints and Bankruptcy Risks of Listed Firms in Vietnam: Does Firm Size Matter?
title_fullStr Financial Constraints and Bankruptcy Risks of Listed Firms in Vietnam: Does Firm Size Matter?
title_full_unstemmed Financial Constraints and Bankruptcy Risks of Listed Firms in Vietnam: Does Firm Size Matter?
title_short Financial Constraints and Bankruptcy Risks of Listed Firms in Vietnam: Does Firm Size Matter?
title_sort financial constraints and bankruptcy risks of listed firms in vietnam does firm size matter
url https://doi.org/10.1177/21582440241305156
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