Disruptive technology has been prominent as a spotlight with countless innovations that improve human's life efficiently. In Vietnam, COVID-19§s 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...