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  • This study is designed to validate the impact of entrepreneurial mindset on product innovation outcomes in technology-based enterprises while concurrently examining the mediating influence of business model innovation.

    pdf9p viengfa 28-10-2024 2 1   Download

  • This paper focuses on testing the applicability of various financial constraints measurements in the context of the Vietnamese market. Using a sample of non-financial quoted firms throughout 2010-2019; our paper contributes to current corporate finance literature with a novel and simple measurement of financial shortages that is effectively applicable for Vietnamese firms, namely the Age-size-cash flow- interest coverage index (ASCIC).

    pdf5p viling 11-10-2024 1 1   Download

  • This study, therefore, investigated the determinants of the labor productivity of garment firms in Nam Dinh province. The data used for this study were extracted from the Enterprise Survey Dataset in 2021, and descriptive statistics, comparative analysis, and the Cobb-Douglas function in logarithm form were the major methods employed for the study.

    pdf9p vibecca 01-10-2024 4 2   Download

  • This paper explores the association between water disclosure and firm value in Vietnam's food sector, based on the samples of 23 listed food firms on the Ho Chi Minh City Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) from 2010 to 2021.

    pdf12p viyoko 01-10-2024 3 1   Download

  • This paper contributes to the discussion of the benefit of IFRS adoption by providing statistical evidence on how the new accounting regimes effect to the value relevance of accounting information (i.e. the relationship between accounting earnings, book values of equity and share price) of Vietnamese listed firms.

    pdf16p viormkorn 27-09-2024 5 3   Download

  • Being a labor-intensive manufacturing industry, the leather sector appears to be one of leading export turnover industries for many years in Vietnam. For less developing countries such as Vietnam, value created by global value chain’s participants is not distributed equally and domestic firms can barely appropriate the value created.

    pdf12p viormkorn 27-09-2024 3 2   Download

  • Cash holding is an important decision that affects many other choices in a firm. Previous studies have revealed a range of factors affecting cash holdings, but little is known about a macro variable: air pollution, which is quite a pressing issue recently and globally. This study examines the association between air pollution and cash holdings using a sample of listed firms in Vietnam, a developing country that has a worrisome level of air pollution.

    pdf12p viormkorn 27-09-2024 2 2   Download

  • Most of the firms now agree that creating strong customer experience is becoming the most prioritized activity to attract and endure customers (Lemon, 2016). In previous research, the notion of customer experience is commonly mixed with customer satisfaction, customer loyalty, service quality and other related concepts.

    pdf12p viormkorn 27-09-2024 5 2   Download

  • The study which applies quantitative methods along with the support of EVIEWS software points out a statistical significance relationship. Firstly, the CS has a contrariwise impact on ROA but no effect on ROE and ROS. Secondly, among control variables (asset structure, expenditure ratio, revenue), the expenditure ratio is the only one showing a contrariwise impact on ROS and the rest has no statistical significance.

    pdf10p viormkorn 27-09-2024 7 2   Download

  • This paper examines whether dividend policy has an impact on earnings management on a sample of listed firms on the Ho Chi Minh Stock Exchange in the period from 2012 to 2022. We use different proxies of earnings management, including accrualbased and real earnings management.

    pdf16p viormkorn 27-09-2024 7 2   Download

  • The study in this paper utilizes Vietnamese firm-level data to investigate the relationship between trade liberalization and the productivity performance of Vietnam’s manufacturing sector. The data covers the years 2007 to 2016 when substantial trade liberalization took place. The semi-parametric approach developed by Levinsohn and Petrin (2003) is used to control for simultaneity bias in the estimation of a production function and to obtain TFP estimates.

    pdf15p toduongg 24-08-2024 4 1   Download

  • This study will investigate the determinants of firms’ investment with the focus on the influences of macro and regional factors on asset investment of SMEs in four provinces of Northwestern Vietnam, including Hoa Binh, Son La, Dien Bien, and Lai Chau. The study will provide new empirical evidence on the drivers of SMEs’ asset investment in poor localities in developing countries.

    pdf16p toduongg 24-08-2024 6 1   Download

  • The study focuses on analyzing the development strategies of certain Vietnamese apparel manufacturers leading to industrial upgrading in the textile value chain. To clarify the research objectives, the article uses the analytical framework of apparel value chain. On that basis, the author uses qualitative research methods to analyze and compare two Vietnamese enterprises with different development strategies to show the differences.

    pdf14p toduongg 24-08-2024 1 0   Download

  • This paper is conducted to investigate the relationship between customer satisfaction and firm performance within the businesses that are the retailers of technological devices such as smartphones, laptops, desktop computers, and peripheral devices in Vietnam. The research method used in this study is a quantitative method with multivariate statistical analysis steps such as testing by Cronbach's Alpha coefficient, explore descriptive analysis, correlation analysis, exploratory factor analysis, and multi-stepwise regression analysis.

    pdf18p toduongg 24-08-2024 0 0   Download

  • Digital platforms must give a better user experience in order to retain clients. In this article, the author explores the RACE digital marketing framework, the ACT approach, and case studies on the success of conversion rate optimization (CRO) from several firms in the past. In particular, the author will provide firms that adapt their tactics in conditions of conversion rate optimization (CRO) to the new normal with a wealth of relevant information to assist many businesses in overcoming the terrible pandemic.

    pdf16p toduongg 24-08-2024 3 0   Download

  • This paper is conducted to investigate the relationship between digitalization and business model innovation within small and medium enterprises. Small and medium enterprises (SMEs) are an important component of Vietnam's economy and society but lag in digitalization compared to larger enterprises. Business model innovation (BMI) is a necessary solution to have impacts on firm performance. While the world is heavily affected by digital transformation, innovation plays an important role in business development.

    pdf18p toduongg 24-08-2024 1 0   Download

  • This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the FEM and SGMM estimation for panel data, the empirical results show how the characteristics of the audit committee affect tax avoidance differently.

    pdf16p toduongg 24-08-2024 2 0   Download

  • This paper explores the relationship between audit committees and sustainability reporting using the Global Reporting Initiative (GRI) as a framework. We find that the audit committee has an additional impact on the board of directors on voluntary sustainability. Our results also show that audit committee independence is associated with the use of Big 4 audit firms for sustainability.

    pdf12p toduongg 24-08-2024 3 0   Download

  • This paper studies the effect of government contracts on trade credit by using a crosscountry firm-level data from the Enterprise Surveys of the World Bank with 10,200 observations. We apply the instrumental variable to take into account the endogeneity problem caused by the simultaneous relationship between government contracts and trade credit. Our empirical results show that government contracts have negative effects on trade credit.

    pdf29p toduongg 24-08-2024 3 0   Download

  • The paper investigates the improvements of voluntary of human resource disclosure practices by Vietnamese listed firms between 2016 and 2018, using content analysis of corporate annual reports of 100 top listed companies on Ho Chi Minh Stock Exchange (HOSE). The results indicate that there is a generally upward trend for the disclosure of all human resource categories as well as the overall human resources over the investigated period.

    pdf14p toduongg 24-08-2024 2 1   Download

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