Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...

Human capital is considered the cornerstone of any progress in economic growth and development for any country. Vietnam and other emerging markets are no exception. One effect of human capital efficiency on firm performance is considered in various empirical studies. However, the examination of...

The aim of this study is to perform the impacts of corporate social responsibility (CSR) based on the firms' performance (FP). These investigations also provide the mediating role of access to finance (AF) as well as business model innovation (BMI) using the relationship of CSR and FP. This...