| Title: | The Impact of Hua Xia Bank Panyu Sub-Branch’s Non-Performing Asset (NPA) Disposal on Corporate Bankruptcy Reorganization |
| Author: | Zhang Jiao |
| Advisor: | Dr. Ma Yu |
| Degree: | Master of Business Administration |
| Major: | Accounting and Financial Management |
| Faculty: | บัณฑิตวิทยาลัย (Graduate School) |
| Academic year: | 2568 (2025) |
| Published: | นำเสนอในที่ประชุมวิชาการ (Conference) The 18th National and International Academic Conference “Sustainable Horizon: Transforming Ideas into Impact” 6-7 August 2025 (pp.1437-1454) Click PDF |
Abstract
The efficiency and strategy with which banks dispose of non-performing assets not only affect the improvement of their own asset quality, but also directly influence the revival path of many enterprises. Efficient asset disposal can accelerate the exit of “zombie companies,” while flexible debt restructuring can create opportunities for viable enterprises to reorganize and recover. Ultimately, this has a profound impact on maintaining regional financial stability and economic resilience. This study took Hua Xia Bank Panyu Sub-branch as a case study to address the following research objectives: (1) To examine the effect of duration of NPA disposal on corporate bankruptcy reorganization; (2)To examine the effect of costs of NPA disposal on corporate bankruptcy reorganization; and (3)To examine the effect of recovery rate of NPA disposal on corporate bankruptcy reorganization.
This study used a quantitative research approach, with Hua Xia Bank Panyu Branch as the case study. To determine whether the research objectives were achieved, this study distributed a survey questionnaire on non-performing asset (NPA) disposal to staff members in asset preservation and legal compliance departments at the branch. The research adopted an online survey methodology. Questionnaire links were distributed through Hua Xia Bank Panyu’s internal system using targeted delivery. This study obtained 326 valid questionnaires, resulting in a 93.9% validity rate.
Research results show that in bankruptcy reorganization processes, appropriately extending the disposal timeline, increasing resource allocation, and enhancing asset recovery efficiency may collectively lead to better reorganization outcomes. In the future, improving the provisions on time limits for bankruptcy case handling; establishing a dynamic cost-control mechanism based on enterprise value in bankruptcy reorganization proceedings and enhancing the interdepartmental asset information sharing platform to reduce valuation discrepancies.
Keywords: corporate bankruptcy reorganization, bank non-performing asset, duration, costs, recovery rate
6717195435, Zhang Jiao, 2568 (2025), Advisor: Dr. Ma Yu, สารนิพนธ์ (Independent Study), The Impact of Hua Xia Bank Panyu Sub-Branch’s Non-Performing Asset (NPA) Disposal on Corporate Bankruptcy Reorganization, นำเสนอในที่ประชุมวิชาการ (Conference): The 18th National and International Academic Conference 2025, ปริญญาโท (Master’s Degree), บัณฑิตวิทยาลัย (Graduate School), Master of Business Administration, Accounting and Financial Management, Siam University, Bangkok, Thailand – มหาวิทยาลัยสยาม กรุงเทพมหานคร ประเทศไทย
