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The purpose of this study is to assess the factors that motivate young people’s intention to undergo cosmetic surgery in Vietnam.

This study applies Ajzen’s theory of planned behavior as a research model. The study is based on a quantitative method that applied exploratory factor analysis.

In total, 412 valid responses are used for the statistical analysis. The results confirm that subjective norm (SN), attitude toward cosmetic surgery and perceived behavioral control (PBC) are the main factors that motivate young people’s intention to undergo cosmetic surgery.

The results show the positive relationship between attitude toward cosmetic surgery, SN, PBC and intention to undergo cosmetic surgery in Vietnam.

This paper aims to measure the COVID-19-related disclosure extent of listed firms in Vietnam and its associated factors.

The authors apply a previously developed reporting framework to evaluate the disclosures of 100 listed firms with the largest market capitalization on the Hanoi and Ho Chi Minh stock exchanges as of 31 December 2021. The disclosures were from integrated reports, annual reports, corporate governance reports and financial statements. The authors then used a regression model to examine the factors that influenced the disclosures, such as corporate governance, ownership concentration and firm profiles.

The research results reveal that the extent of COVID-19-related disclosure in Vietnam is relatively low. It also finds that the audit committee, firm size, age and industry are positively associated with the extent of COVID-19-related disclosure.

To the best of the authors’ knowledge, this study is the first to examine COVID-19-related disclosures of listed companies in Vietnam and their determinants. It contributes significantly to the empirical evidence in this field. The findings of this study can help corporate managers and policymakers to improve information disclosure practices during future financial crises.

Recently, there has been a call for replication research to validate empirical findings, especially findings that are important for development policies. Thus, the purpose of this paper is to replicate the estimation results from Mu and van de Walle (2011).

The author used raw data sets provided by Mu Ren and Dominique van de Walle and the same methods of Mu and van de Walle (2011). In addition to the pure replication, the author conducted the two extensions: sensitivity analysis of covariates and bandwidth selection and analysis of the effect of the road project on additional outcome variables.

Overall, the author ables to replicate most estimates from Mu and van de Walle (2011). The author find a positive effect of rural roads on local market development. The impact estimates of the road project are not sensitive to the selection of the bandwidth in kernel propensity score (PS) matching. There are no significant effects of road projects on additional outcomes, including access to credit and migration.

The study confirms a positive effect of rural roads on local market development. Thus, the government can provide investment in rural roads to improve the local market and its welfare.

This study tried to replicate and verify an important study on the impact of the rural road in Vietnam.

This paper aims to present a new discrete method to predict average excess pore pressure and degree of consolidation for soft ground using prefabricated vertical drains under time-dependent surcharge and/or vacuum loading and multi-soil layers.

The drain is discretized into a number of mesh points at which the average excess pore pressure is estimated. The conventional Laplace technique is used to solve the analytical equations. The proposed method is validated with previous findings reported in the literature. Moreover, field measurements are used to verify the accuracy of the proposed method with a case history of ground improvement by prefabricated vertical drains using the vacuum consolidation technique.

In comparison to past studies, this new discrete method is simpler to be implemented in a spreadsheet calculation to achieve a rational solution with less computational time for similar consolidation problems. Moreover, the current approach also incorporates a solution for multi-soil layers, which can hardly be derived by analytical solutions.

According to authors’ knowledge, this is the first-time discrete method by Laplace transform technique is applied for the vertical drain.

This study aims to investigate whether the extent of corporate disclosure, proxied by COVID-19-related disclosure, affects the dividend policy of listed firms.

The study uses a multinomial logistic regression model to examine the relation between corporate disclosure and the dividend policy of the 100 largest market-cap firms in Vietnam in 2021. The COVID-19 pandemic, with its unique impact on business operations, serves as the backdrop for this analysis.

The findings indicate that firms with more extensive COVID-19-related disclosure are more inclined to distribute dividends in the form of stocks or cash instead of omitting them.

This research contributes to the understanding of how corporate disclosure practices influence a firm’s financial decisions, particularly in the context of the COVID-19 pandemic. The findings hold implications for corporate financial decision-making during times of macroeconomic shock.

The purpose of this paper is to investigate the development of Viet Nam’s approach to higher education quality assurance during the past dozen years since its establishment, focusing on the achievements and challenges.

This is a desktop analysis study. The paper analyses the policies and practices related to the development of Viet Nam’s higher education accreditation system by reviewing associated literature.

The research has found out that there are several achievements, including: the development of the accreditation framework; establishment of accrediting agencies; completion of almost universities’ self-assessment reports; implementation of external assessment exercise at some institutions, a few of which were awarded accreditation certificates. However, there remain a number of challenges related to the independence of the accrediting agencies, human resources, accreditation standards and criteria, institutions’ awareness about accreditation and the pace of accreditation implementation.

The primary limitation of this study is the research methodology which merely relies on document analysis. It would be more credible if the findings could be triangulated with data taken from other sources such as interviews with key stakeholders.

On the basis of the analysis of achievements and challenges at both macro and micro levels, discussion and recommendations are made for future policy-making and management in the field of higher education accreditation.

The purpose of this study is to investigate the relationships among financial reporting quality (FRQ), ownership concentration and investment efficiency (IE) of listed firms in Vietnam, an emerging market in Southeast Asia.

Multivariate regression models are estimated to test the impacts of FRQ, ownership concentration and the interaction effect of FRQ and ownership concentration on IE. Two-step system generalized method of moments (GMM) estimators are used to control for endogeneity.

The results show that ownership concentration is positively associated with the IE of Vietnamese listed firms. The results also reveal that overinvestment decreases when there is an increase in ownership concentration. In addition, the authors find that FRQ is positively associated with IE and negatively associated with overinvestment and underinvestment. Moreover, the impact of FRQ on overinvestment is weaker in firms with concentrated ownership.

To the best of the authors’ knowledge, this is the first study that attempts to investigate the influence of ownership concentration and the interaction effect of ownership concentration and FRQ on the IE of Vietnamese listed firms. The results provide some managerial implications for Vietnamese listed firms and policymakers on how to mitigate firm-level investment inefficiency.

The aim of the current study is to measure the dynamic relationship between intellectual capital (IC) and firm performance in Brazil, Russia, India, China and South Africa (BRICS) economies.

The current study applies dynamic panel system generalized method of moments estimator to investigate the dynamic relationship between IC and firm performance of 6,045 publically listed firms in BRICS economies for the period of 2005-2014.

The results revealed that IC efficiency is significantly associated with return on assets and return on equity. Furthermore, human, structural and physical capitals have a positive and significant impact on firm performance. The results, while endorsing resource-based, resource-dependency and learning organization theories, emphasize the importance of IC for firm performance.

The current study does not only provides new direction for future research to analyze dynamic nature of IC and firm performance relationship but also emphasizes the importance of intangibles because of their contribution toward value added. The current study does provide cross-country comparison of top five emerging economies which is useful for the policy makers to evaluate investments in intangibles.

The current study is the first study to use dynamic ordinary least square (OLS) and Wooldridge strict exogeneity test to test the dynamic nature of the relationship between IC and firm performance. Moreover, unlike previous studies which ignore South Africa, this study covers all BRICS economies.

This study provides a framework to explain the attitude–intention gap in viewing advertisements in social networks. Going beyond the literal and evaluative inconsistency issues in measuring factors with theory of planned behavior (TPB), the authors propose and test a theoretical framework with possible moderators to the relationship between the attitude and behavioral intention.

Two surveys were conducted to test the theoretical framework, one with students and the other with working people in Hanoi, Vietnam. After testing measure reliabilities and validities, hypotheses were tested with regressions using SPSS.

In general, the attitude was still found to have a positive relationship with the behavioral intention. However, the attitude–intention gap still exists as trust in social network was found to moderate the relationship between the attitude and intention with the working people sample while trust in brands advertised facilitate the relationship with the student sample. Interestingly, involvement was not found to moderate the relationship.

Several practical implications can be recommended. In general, the marketing strategy for managers is still to develop positive attitude by consumers toward viewing advertisements. However, personalization strategy should be taken with care in advertisement in social network. Providing consumers with perceived privacy control may help enhance the advertisement effectiveness. Finally, building trusts, on or off the social network, should be optimized to increase the users' intention to view advertisements in social network.

This research offers a new explanation for the attitude–intention inconsistency in general and for viewing advertisements in social networks in particular. Going beyond the measurement issues, the research suggests looking at the process under that the attitude can be formed and activated to impact on the intention. Moreover, mixed findings from two comparable samples provide nuanced insights for different groups of consumers.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-10-2021-0563.

This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.

The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.

Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.