The Moderating Role of srd in the Credit Growth and Profitability Nexus_ Evidence from Vietnamese Commercial Banks

This dataset comprises panel data for 26 listed commercial banks in Vietnam over the period 2011–2025. The data were compiled from the audited financial statements and annual reports of each bank. In accordance with Vietnam’s current disclosure regulations, these reports are publicly available and can be accessed free of charge through the official websites of the respective banks. After collection, the data were consolidated, checked for consistency, cleaned, and standardized for quantitative analysis.

The dataset includes all variables used in the study, including indicators of bank profitability (e.g., ROE and NIM), credit growth (CGR), capital adequacy ratio (CAR), loan-to-deposit ratio (LDR), non-performing loan ratio (NPL), as well as other control and research variables. The definitions, measurement methods, and units of all variables are described in detail in the associated research article.

This dataset is shared to enhance the transparency, reproducibility, and verifiability of the research findings. Users are requested to cite this dataset appropriately when using it for academic or research purposes.