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This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.

This study investigates the relationship between corporate tax avoidance and stock price crash risk using the sample consisting of listed firms in Vietnam for the period of 2011–2020 using panel regressions.

The authors find that there is a positive relationship between tax avoidance and stock price crash risk. Foreign ownership weakens the impacts of tax avoidance on stock price crash risk, while managerial ownership strengthens the impacts. Female Chief Executive Officers (CEOs) and female chairpersons weaken this relationship. Board gender diversity and state ownership have insignificant moderating impacts.

These findings could help the stock market build better internal monitoring mechanisms to reduce the impacts of tax avoidance on future stock price crash risk. Investors can recognize the characteristics of corporate governance, especially foreign ownership, managerial ownership, female CEOs and female chairpersons when making investment decisions. The policy makers should consider policies to attract foreign investment and support women entrepreneurship.

This paper contributes to the literature on the impacts of tax avoidance on stock price crash risk in emerging countries. This paper is the first to investigate the influence of corporate governance mechanisms including state ownership, foreign ownership, female CEOs and chairpersons and board gender diversity on this relationship.

This study aims to explore the situations and socio-economic and health-related factors associated with employment of older men and women in Vietnam.

This study used the nationally representative data in 2019 with a sample size of 3,049 older persons (those aged 60 and over). This study applied logistic regression analyses.

This study found that there were significant differences in employment rates between various groups of older men and women in terms of age group, residential place, marital status and educational level. Controlling for age, education, marital status, place of residence and (in) sufficient income for daily living, the results from logistic models indicated that health issues were strongly associated with lower probability to be employed for both genders. In all tests and regression models, that age and health condition were consistently related with lower employment probability of older persons implied an important consideration in raising normal retirement ages for both men and women.

Due to limitation of the cross-sectional data, this research could not explore how health influences older people’s employment overtime.

Findings of this research provide important and adaptive policy insights for Vietnam to take advantage of older workers for economic growth under an aging population.

To the best of the authors’ knowledge, this has been among the first studies exploring the role of health, which was presented by different indicators, determining employment of older men and women in Vietnam.

This research examines how universities enhance the virality of their social media messages among students. Specifically, we explore whether and how positive affective content in universities’ social media posts can influence sharing behavior. We also investigate the mediating roles of perceived effort and positive emotional reaction, as well as the moderating effect of visual content (i.e. photos).

Drawing upon the emotions as social information model, we conducted (1) an online experiment (N = 222) and (2) text analysis of 1,269,798 Twitter posts extracted from the accounts of 94 UK universities over 11 years (2010–2020) to test our hypotheses.

The findings show that social media posts containing positive affective content encourage sharing behavior and the relationship is mediated by both perceived effort and positive emotional reaction. An additional finding suggests that the use of visual content (photos) strengthens the relationship between positive affective content and sharing behaviors through an interaction effect.

This study contributes to the scant research focusing on positive affective content in the higher education context. The findings shed light on how universities could create social media communications that engage current and prospective students.

Through a case study of the Po Klaong Girai temple in Vietnam, this paper explores how indigenous community perceive tourism benefit sharing (TBS) associated with their cultural tourism at sacred living-heritage sites and how this TBS enhances the equality and inclusion for indigenous community in the context of tourism in Vietnam.

This study employed ethnographic fieldwork and semi-structured interviews with 35 indigenous Cham priests directly associated with managing and preserving the Po Klaong Girai temple.

This research found that Cham community perceive inequality and exclusivity on tourism benefit sharing at this religious site. While Cham Ahier priests face economic barriers in providing these services to the community, annual tourism revenue is allocated to local government budgets. Such economic pressure forces the priests to seek alternative economic avenues to support their families at the expense of their traditional commitments to communal, cultural and religious activities, significantly impacting sustainable heritage conservation. This has led to strained relations between the local community and local authorities.

This research provides evidence to improve living heritage management practices by proposing tourism development policies for equality and inclusion among stakeholders, especially minorities and disadvantaged groups. This can be an experiential and necessary lesson for “dealing” with sustainable heritage management in heritage living sites in other ethnic minority areas in Vietnam and globally.

The findings from this study address the knowledge gap on equitable revenue sharing in heritage tourism, where financial benefits from the commodification of minority cultures should be used to support local communities and the custodians of indigenous heritage.

This paper aims to investigate the relationship between uncertainty and corporate cash holdings with the moderating role of political connections.

We employ fixed effects estimation on a panel dataset of 669 Vietnamese listed firms over the 2010–2020 period, with one- and two-way standard error clustering. We conduct various robustness tests, including two-stage least squares/instrumental variable and generalized method of moments regressions, alternative cash holding measure, and additional controls for macroeconomic conditions and ownership types.

The effect of uncertainty on cash holdings is weakened for firms with political connections relative to those without the connections. Although general firms depend on cash flows to adjust their cash holding behavior when uncertainty increases, our findings suggest that politically connected firms do not rely on internal cash flows to accumulate cash when confronted high uncertainty.

Our findings on the role of political connections in moderating the relationship between cash holding and economic policy uncertainty have practical implications for policymaking. Since political connections serve as a buffer for a firm’s liquidity, firms may want to seek those connections, which can, in turn, lead to increasing informal costs and unfair business environment.

This is the first study investigating the role of political connections to the nexus of cash, cash flow and uncertainty, providing novel evidence regarding the less dependence on internal cash flows to save cash by politically connected firms. Second, the paper enriches the literature on the motives of cash holdings by proposing a modified agency view in the context of weak investor protection. Therefore, our findings strengthen the explanation for the positive effect of uncertainty on firms’ cash holdings in emerging markets.

This research aims to offers a new method for assessing geoeconomic risks in bilateral relations and evaluate the level of such risks from Vietnam’s economic dependency on China.

I apply descriptive analysis to identify asymmetrical dependency in Vietnam–China economic relations and propose a geoeconomic risk assessment framework to evaluate risk levels in bilateral economic linkages.

The proposed geoeconomic risk framework assesses risk levels, which are positively influenced by the degree of asymmetrical relations (vulnerabilities), the net impacts on the receiving economy (impacts) and the sending state’s ability to control economic tools (threats). In contrast, risk levels are negatively affected by the effectiveness of existing mitigation efforts. The framework employs ordinal likelihood scales to rank various risk levels. In the context of Vietnam–China relations, market access for agricultural products and control of the Mekong water emerge as the most risky areas for economic coercion, followed by Chinese official development finance in infrastructure and critical input imports. On the other hand, debt dependency and foreign direct investment in the energy sector are considered more secure areas—less likely targets for economic coercion. Hence, risk mitigation strategies should prioritize reducing asymmetry in vulnerable dependence areas while maintaining current practices in more secure areas.

Methodologically, it introduces a new approach for assessing bilateral geoeconomic risk. Empirically, it provides Vietnam’s policymakers with a comprehensive evaluation of the implications of economic interdependence with China.

This study examines the effect of supply chain (SC) learning (i.e. supplier and customer learnings) on green innovation (i.e. green product and process innovations) and investigates the moderating role of green transformational leadership in the SC learning-green innovation linkage in the construction industry.

Data are gathered from construction firms in Vietnam by a questionnaire survey. Hypotheses of the study framework are tested by hierarchical regression analysis.

Both supplier and customer learnings have positive effects on green innovation (both green process and product innovations). Furthermore, green transformational leadership moderates the linkage between supplier learning and green innovation but does not moderate the linkage between customer learning and green innovation.

Construction firms need to constantly develop capabilities of SC learning for promoting their green innovation.

The present study is one of the first attempts in construction that investigates the importance of SC learning to achieving green innovation as well as the role of green transformational leadership for strengthening the effect of green learning on green innovation.

The existing hospitality and tourism literature indicates a discrepancy in the findings related to the socio-demographic variables' impact on hotel employees' socio-emotional factors and behavioral outcomes. This study aims to provide a comprehensive understanding of this topic.

Using a questionnaire, primary data were gathered from hotel employees in the Union Territory of Jammu and Kashmir, India from February to June 2022. A total of 416 valid responses collected through offline mode were used in the data analysis. Multiple linear regressions were done using SPSS V.29.

The findings show that the socio-demographic characteristics of respondents significantly affect socio-emotional factors at work as well as interpersonal deviance and organizational deviance.

Policymakers and hotel managers can implement training and development programs that assist hotel employees with diversified socio-demographic attributes in handling stress, developing their emotional intelligence and minimizing workplace deviance. The study also provides hotel managers with actional recommendations to reduce work–family conflict, social disparity among employees and their emotional exhaustion.

The study adds to the literature with a comprehensive framework regarding the role of various socio-demographic traits in fostering interpersonal deviance, organizational deviance and socio-emotional factors at work.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0304

This study aims to examine the role of financial inclusion and institutional factors such as corruption and the rule of law (RL) on the credit risk and stability of banks.

The study considers a sample of 61 developing countries and uses very robust estimation techniques that allow controlling for endogeneity, heteroskedasticity and serial correlation, such as instrumental variables method in two-stage least squares (IV-2SLS), instrumental variables generalized method of moments (IV-GMM), as well as system of generalized methods of moments in two stages (Sys-2GMM).

The results confirm that financial inclusion and strengthening the RL can significantly contribute to reducing credit risk and improving the financial stability of banks; in contrast, the authors find that weak control of corruption aggravates credit risk. In addition, they found that greater competitiveness in the banking sector increases credit risk.

This study supports the need to promote financial inclusion and strengthen institutional factors to improve the stability of the banking sector, as well as promote general well-being in the economy.

This study contributes to the scarce literature by simultaneously using institutional factors such as corruption and the RL and macroeconomic variables such as economic growth and inflation in the relationship between financial inclusion and the banking sector, as well as considering competitiveness as an explanatory factor for banks’ credit risk and stability.

This study proposes a model that influences customer citizenship behavior during COVID-19, and empirically tests the effects of fast-food restaurant customers' perceptions of justice (price and procedural justice) on trust; trust on satisfaction and loyalty; and trust, satisfaction and loyalty on customer citizenship behavior. Furthermore, it was questioned whether there was a disparity between customer expectations based on the restaurant's image and consumption experience.

The data were gathered from customers of fast-food restaurants in the shopping centers in Turkey. The data set, which included 437 valid questionnaires, was subjected to CFA for validity and reliability, SEM analysis for hypothesis and paired sample t-Tests for the research questions.

The findings of the study indicate that perceived justice affects customer trust, which, consequently, affects customer loyalty and satisfaction during the COVID-19 period. Findings also demonstrate that, while customer loyalty and trust increase customer citizenship behavior, customer satisfaction alone is insufficient to increase customer citizenship behavior. The study also shows that during the COVID-19 period, fast-food restaurants should have raised awareness of employees’ fair behaviors toward the customers and provided additional services to differentiate themselves in the market. Also, it indicates that customer expectations related to price, cleanliness and professional appearance of staff are not met after taking service.

No research has been found in the literature focusing on the expectations, justice, trust, satisfaction, loyalty and citizenship behaviors of fast-food restaurant customers in the COVID-19 pandemic process. Therefore, the results can fill the gap in relevant literature by testing the relationships between justice, trust, satisfaction, loyalty and citizenship during the pandemic and provide inferences for fast-food business owners.