The purpose of this paper is to propose and examine a conceptual model that best explains key factors influencing Vietnamese customers’ intention to adopt mobile banking (m-banking). This paper examines three dimensions of Corporate Social Responsibility including Economic responsibility,...

This study focused on analyzing the determinants of technology upgrading and productivity growth in cassava production of farms in Dak Lak province from 2015 to 2018. Using the Data Envelopment Analysis method (DEA) to obtain the Malmquist indices of the total factor productivity (TFPCH) and...

Disruptive technology has been prominent as a spotlight with countless innovations that improve human's life efficiently. In Vietnam, COVID-19ʹs outbreak has reinforced citizens to adopt other types of payment without using cash, which easily diffuses virus. Till now, the number of studies...

The study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015-2019, the feasible generalized least squares (FGLS) method and further...

The relationship between Earnings Management (EM) and Corporate Social Responsibilities (CSR) has raised a considerable number of attentions, especially, in financial and accounting field since they determine firms' performance as well as market positioning. On the contrary, in an emerging...

This paper explores the impact of corruption on both the banking sector and economic growth; we determine the impact using aggregate data from the World Bank covering 120 countries over the period 2004-2017. The results of 3SLS regressions show that the relationship between corruption and the...

Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex transactions, enabling them to shirk or...

The relationship with customers has important implications for operating decisions as well as firm performance. One important aspect of the supplier-buyer relationship is the contract duration, and how this factor is likely to affect firm investments has been under-researched. This study aims to...

The study examined the relationship between firm life cycle (FLC) and earnings management (EM) in the Vietnamese context with the moderating role of state ownership (SOE). We used the sample of 622 Vietnamese listed companies over the period 2010-2019. To eliminate autocorrelation and...