This study uses annual data of The Enterprise Survey and Provincial Competitiveness Index to analyze determinants of TFP of the fisheries sector and fishery firms in 28 coastal provinces of Vietnam. The paper evaluated the effects of different institutional variables on TFP at the firm level. In...

Purpose: This study contributes evidence on the impact of IC and its components for emerging countries, the case of Vietnam. Design/methodology/approach: The research measures the value-added intellectual coefficient and applies the two-step system GMM model for the period 2005-2014. Findings:...

In the current period of increased globalization, the preparation and presentation of financial statements by international financial reporting standards (IFRS) are receiving support from many countries and territories around the world, as applying IFRS is a way for them to gain acceptance in...

One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers' non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers to comply voluntarily without having to...

Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the...

Based on contingency theory in the study of strategic management accounting, this study examines the internal and external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese manufacturing enterprises. Using qualitative and...

This research aims to explore the nexus between business strategy and dividend payments. Utilizing a dataset encompassing U.S.-listed firms spanning the period from 1995 to 2018, our analysis reveals that firms employing prospector strategies exhibit a higher propensity for dividend payments...

This study examines the impact of capital structure on performance of state-invested enterprises (SIEs). Capital structure is measured by total debt ratio (TDR), long-term debt ratio (LTD), and short-term debt ratio (STD), and performance is measured by return on assets (ROA) and Tobin's Q...

This paper explores the relationship between land tenure security and housing investment among households in Bangladeshi poor settlements. The level of housing investment is measured through the type of physical structure of the house, or more specifically, floor materials. Cluster-robust...

This study contributes to the growing literature on environmental innovation by offering novel cross-country evidence on how climate vulnerability shapes green innovation. While existing research has extensively examined the influence of regulatory frameworks, market forces, and technological...