Evidence from Vietnam

The official study sample includes 89 industrial group of companies listed on HOSE with a sample size of 267 observations between 2018 and 2020. The panel data regression methods POOL, FEM, REM, and FGLS are used to validate the research model. The study result provides further empirical evidence on the quality of financial reports of industrial group of companies that are negatively influenced by the age of the CEOs. The result also recommends that industrial group of companies should not recruit or appoint CEOs who are too old to increase the quality of financial reports.

11p leminhvu111 07-06-2024 3 0   Download

This paper examines the role of bank credit to the private sector and private-sector investment in the transition to a low-carbon economy in Vietnam regarding other macroeconomic factors, such as GDP growth rate and electricity consumption from renewable energy. From 1986 to 2021, chronological classification was used. Through the ARDL regression model, the experimental results show that in the short term, credit to the private sector and private-sector investment initially help the economic transition to be effective.

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This study aims to examine the relationship between audit firm rotation and audit fees. Ordinary Least Squares regression is used to test this relationship. Using data from 72 companies listed on the Vietnamese stock exchanges on HOSE and HNX, with a total of 286 observations from 2017 to 2020, this study manually collects audit firm rotation and audit fees. The results show that audit firm rotation is positively related to audit fees.

12p leminhvu111 07-06-2024 1 0   Download

The purpose of this study is to evaluate the effects of university social responsibility (USR) on brand equity in the context of private universities in Ho Chi Minh city, Vietnam. The quantitative data set was collected from 167 students in private higher education institutions located in Ho Chi Minh city. Partial least squares structural equation modeling (PLS-SEM) was used to analyse the measurement model and test proposed hypotheses in this study.

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This article analyzes the impact of macroeconomic factors on private sector investment in Vietnam during the period from 1996 to 2022 by applying an autoregressive distributed lagged (ARDL) model. Findings revealed that real GDP and credit to the private sector have a positive effect on the private sector in Vietnam. This demonstrates that higher GDP growth boosts confidence among private enterprises that they can afford to pay off loans and subsequently increase their investment demand.

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The study was conducted to assess the role of financial development in addressing income inequality in developing economies through a sample of 36 developing countries from 2008-2020 and the Bayes approach. The results of the study show that financial development increases income inequality, but when reaching the threshold of 121.965% of GDP, it will have an impact on reducing income inequality. This is consistent with Greenwood & Jovanovic’s (1990) hypothesis that the relationship between financial development and income inequality follows an inverted U-shape.

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The study examines the impact of intellectual capital on the sustainable growth of food and beverage companies in Vietnam. Research data includes food and beverage enterprises listed on the Ho Chi Minh City Stock Exchange and the Hanoi Stock Exchange for the period of 2018 - 2022. The regression analysis results show that intellectual capital has a significantly positive effect on the sustainable growth of businesses in the industry.

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An increase in human capital for the host country means that fewer people will fall under the poverty line and fewer will suffer from hunger. An increase in human capital can also increase the health and wellbeing of citizens. By analyzing the evident benefits of Green FDI for host countries that promoting for increasingly seeking more green investors, authors would like to suggest some recommendations for Vietnamese governments to become attractive destinations for sustainable investment.

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This study examines a research model primarily based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) to reflect the key factors influencing the intention to use Fintech lending (Buy now Pay later - BNPL) services among the residents of Hanoi city. The research employs a descriptive quantitative method and questionnaire survey distribution. Survey data were collected from 405 respondents with knowledge of Fintech lending (BNPL) services in Hanoi city and were analyzed to provide evidence.

13p dathienlang1012 03-05-2024 2 0   Download

This paper empirically examines Fintech’s impact on bank profitability, employing various estimation methods, including Pooled Ordinary Least Squares (OLS), Random Effect Model (REM), and Fixed Effect Model (FEM), along with tests for multicollinearity and heteroscedasticity. Data from seventeen publicly listed commercial banks in Vietnam from 2017 to 2021 are analyzed. Findings indicate that specific Fintech indicators, such as technology application adoption and online banking services, positively influence commercial bank profitability.

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In recent years, the world economy in general and Vietnam in particular, have been heavily affected. In Vietnam, the proportion of enterprises suspending business increased significantly in 2020, which is 81.8% compared to 2019 (Nguyen, 2020). This study aims to assess the impact of CEO characteristics on the financial distress risk of Vietnamese publicly traded companies.

9p viellison 06-05-2024 2 1   Download

The study uses a hybrid model, namely C-TAM-TPB. The model combines the Technology Acceptance Model (TAM) and the Planned Behavior Theory (TPB) to investigate factors influencing the behavior of young people toward electric motorbikes.

13p viohoyo 25-04-2024 5 2   Download

This study aims to investigate the relationship between customer satisfaction, customer trust, customer loyalty, and eWOM. The quantitative method was implemented to examine the hypotheses in the research model. Data were collected from Ho Chi Minh City respondents using a convenient sampling method. Self-administrated questionnaires were delivered via the Internet for data collection.

14p viohoyo 25-04-2024 2 1   Download

The introduction, methods, results, and discussion (IMRaD structure) is a structure used by many journals and publishers in its publications since the early twentieth century. This research aims to survey and analyze some prestigious Open Access journals in the field of educational science in the world and in Vietnam on the use of IMRaD structure in presenting research results.

10p viarnault 25-04-2024 4 1   Download

The paper investigated the effect of reinsurance on the profitability of non-life insurance firms operating in Vietnam by using a balanced panel data during 7-year period from 2016 to 2022. The authors adopt 2SLS regression model together with using firms’ characteristic factors and macro-economic factors as control variables to explore reinsurance-financial performance relation.

15p longtimenosee09 08-04-2024 4 2   Download

Journal of Finance & Accounting research - No. 06 (25) - 2023 includes papers: Global food security and its impacts on Vietnam’s rice export; Structural change and economic growth: Evidence from Vietnam; Expanding social insurance coverage to contract informal workers in Vietnam; The role of green human resource management, green social awareness and green social behavior in achieving sustainable development: Evidence from Vietnamese exporters;...

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Journal of Finance & Accounting research - No. 04 (23) - 2023 includes papers: Human resource development in Vietnam’s banking sector in the digital economy; Experiences in development investment of irrigation infrastructure in some localities and lessons for Bac Ninh province; The dynamics of board of directors and capital structure choices - Empirical evidence from the Vietnamese market; Factors affecting the intention to adopt cloud-based accounting in Vietnamese small and medium enterprises;...

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This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects, including auditors; audit assistants; and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City.

23p minhnn0302 10-04-2024 11 4   Download

The main purpose of the study is the find which type of reviews affects the consumer goods purchase intent. This study portrays about the shift in the pattern of online shopping and stresses on factors that can help in entrusting confidence in customers who purchase consumer goods over the web. Vietnam is known as a growing economy that has embraced internet for constructive purposes. The recent study is empirical in nature. It involves a sample size of 358 respondents that has been collected through a structured questionnaire.

7p longtimenosee04 06-03-2024 6 0   Download

The objective of this study is to provide empirical evidence on how boards of directors, one important internal governance mechanism, can affect the level of bank risk. Using a sample of 21 listed commercial banks in Vietnam over the period 2007-2022, this research finds that board size, the education level of board directors and the representation of women directors have negative impacts on bank risk-taking.

10p vigojek 02-02-2024 8 1   Download