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This paper explores the impact of information disclosure and transparency on Vietnamese banks’ risk-taking by using the Generalized Method of Moments (GMM) approach with panel data of 28 Vietnamese commercial banks from 2007 to 2019. A notable new contribution of the study is authors constructed a disclosure index for Vietnamese banks and evaluate the impact of bank transparency on bank risk-taking through this index. Research results show that the more transparent and complete information a Vietnamese commercial bank discloses, the safer the bank is. Furthermore, the findings indicate that implementing Basel II improves the influence of transparency and information disclosure on commercial banks' Z-scores substantially.

This paper investigates the impact of intellectual capital on financial performance of Vietnamese commercial banks in the period from 2012 to 2021. By using the Fixed Effect Model (FEM) combined with a dataset of 26 banks with 260 observations, the research results indicate that the increase of intellectual capital will improve the financial efficiency of the bank through interest income and profit. On the other hand, income and profit affect the bank’s cash flow, thereby showing that intellectual capital can have indirect influence on the intrinsic value of the bank. Among the components of intellectual capital, capital employed has the highest correlation with operational efficiency, hence Vietnamese commercial banks need to prioritize their investment in equipment, facilities and infrastructure, following by the development of systems, processes, data, etc., which will contribute to the robust development of intellectual capital and thereby improve the financial efficiency of banks.

There is still limited research studying multilevel factors influencing talent management (TM) practices in general and TM practices in the Vietnamese banking sector, particularly within the Covid pandemic context. Considering this gap, this article has three research objectives: developing a conceptual framework about multilevel contextual factors affecting TM within the studied sector, assessing the framework's suitability and applicability, and proposing a TM model and toolkit for bank leaders to improve TM strategic planning. The study employed the qualitative research method and semi-structured interviews with bank managers from different types of banks. The conceptual framework formulated in this study indicates a progression in examining factors influencing TM practices in developing countries. All the interviewees revealed their interest in studying the framework and their agreement with the arrangement of the relevant factors in the framework. As per the suggestion from the interviewees about the need to develop a TM model or guideline to execute TM practices, this paper also provides a suggested TM model with specific steps and an industry toolkit used for TM strategic planning and decision-making process based on the proposed framework. The model's steps, indicating explicit recommendations for bank managers to enhance TM effectiveness, are arranged in accordance with the process included in the proposed framework's TM flow. Besides, the reflection questions in the toolkit are helpful for managers to improve their critical thinking about their actual TM flow. The transformation from the framework to the toolkit can be viewed as how theoretical contribution can lead to managerial implications. This study contributes to the progress of contemporary TM literature during historical events in unstable business environments. It can be seen as a contribution to the applications of TM literature in practice.