The impact of financial decisions on financial risk of companies listed on the stock market of Vietnam

Vietnam listed non-financial companies maintain their asset structure in favor of current assets. In the eight years from 2010 to 2017, the ratio of total assets was at 61% to 62%, not much change for a long time. Thus, Vietnamese companies tend to invest in a safe and fast way to recover capital. Surprisingly, in industries that tend to focus on intensive investment such as Manufacturing, Communication Technology also maintains a high short-term ratio, not much different from the Trade sector.

The investment efficiency of companies shown in ROE and ROCE in the 8 years of research also clearly shows the cycle of growth and recession in Vietnam.