Search results

1 – 8 of 8
Article
Publication date: 19 July 2011

Kelly Anh Vu, Greg Tower and Glennda Scully

The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms.

1045

Abstract

Purpose

The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms.

Design/methodology/approach

Year‐ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior literature. Descriptive and inferential statistics (T‐test, analysis of variance, multiple regressions (ordinary least squares)) are employed to generate empirical insights.

Findings

The results indicate that the level of voluntary disclosure among Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior management details but far lower in regards to social issues. State ownership and managerial ownership are negatively and positively related to the extent of voluntary disclosure respectively. Moreover, bigger firms are found to be positively associated with voluntary disclosure.

Research limitations/implications

The results of this study are limited to one year – 2008 – and thus, could be biased as disclosures can change over time.

Practical implications

Vietnamese regulators should focus on strengthening the regulations governing the level of corporate communication in firms with high state ownership as well as encouraging more disclosure of non‐financial information to strengthen its market information transparency.

Originality/value

This study is one of the first examining the level of corporate voluntary disclosure practices among Vietnamese listed firms. Evidence from this study extends the existing voluntary disclosure literature on emerging economies whilst providing valuable insights to Vietnamese policy makers in the process of developing and improving its financial reporting regulatory framework.

Article
Publication date: 17 May 2022

Ho Xuan Thuy, Nguyen Vinh Khuong, Le Huu Tuan Anh and Pham Nhat Quyen

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the…

Abstract

Purpose

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.

Design/methodology/approach

To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.

Findings

The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.

Research limitations/implications

The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.

Originality/value

This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 31 August 2020

Dinithi Dissanayake, Sanjaya Kuruppu, Wei Qian and Carol Tilt

The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.

Abstract

Purpose

The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.

Design/methodology/approach

This paper uses surveys and semi-structured interviews to explore the main barriers faced by the managers of listed companies in undertaking sustainability reporting.

Findings

The findings of the study reveal that the main barriers for sustainability reporting are attributable to lack of knowledge and understanding, additional cost involved, time constraints, lack of awareness and education in sustainability reporting and a lack of initiatives from government. These vary between three groups of countries: those with more developed reporting, those with less developed reporting and those with strong cultural constraints to reporting.

Research limitations/implications

This study adapts Lewin’s field theory and three-step model of change to be applied to group dynamics at a broader country level rather than at an organisational level.

Practical implications

The barriers identified in this paper are important for reporting companies to come up with strategies to mitigate existing barriers and for regulatory authorities to provide subsidies and other incentives to supplement the efforts of these listed companies. Also, non-reporting companies could use the findings as a measure of cautiousness to set up the necessary processes to have a smooth sustainability reporting process in their companies.

Originality/value

This is one of the few studies that explore the barriers for sustainability reporting in five countries in the Indo-Pacific region.

Details

Meditari Accountancy Research, vol. 29 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 8 August 2018

Thi Kieu Van Tran, Ehsan Elahi, Liqin Zhang, Habibullah Magsi, Quang Trung Pham and Tuan Minh Hoang

The purpose of this paper is to estimate a recent trend in climate change and its impact on livelihood of community living in Nam Dinh province, Vietnam. Further, it aims…

1918

Abstract

Purpose

The purpose of this paper is to estimate a recent trend in climate change and its impact on livelihood of community living in Nam Dinh province, Vietnam. Further, it aims to increase the government attention for adaptation measures by providing awareness of climate change and its negative impacts on livelihood.

Design/methodology/approach

For study purpose, cross-sectional and secondary data sets were used. The community perceptions about climate change were recorded by face-to-face interviews of 500 respondents from Nam Dinh province, Vietnam in April 2015 by using a well-structured questionnaire, whereas secondary data were collected from the statistical yearbook of General Statistics Office of Vietnam. To accomplish the study objectives, Cobb–Douglas production function and Likert scale were used to estimate the community perceptions of climate change and impact of climate change on livelihood, respectively.

Findings

Results depict that climate change negatively impacted on the productivity of rice and livestock. Particularly, frequently occurring of droughts, floods and salinity intrusion negatively impacted on rice productivity, while livestock productivity is decreased by frequent occurring of flood storms in study area.

Originality/value

The study results suggest a government support is essential to achieve sustainable livelihoods for coastal communities living in the Red River Delta, particularly some adaptation measures in the context of climate change are required in study area.

Details

International Journal of Climate Change Strategies and Management, vol. 11 no. 5
Type: Research Article
ISSN: 1756-8692

Keywords

Article
Publication date: 19 December 2019

Hui Lei, Anh Thi Lan Ha and Phong Ba Le

The purpose of this paper is to examine the effect of ethical leadership on radical and incremental innovation through the mediating roles of tacit and explicit knowledge…

1112

Abstract

Purpose

The purpose of this paper is to examine the effect of ethical leadership on radical and incremental innovation through the mediating roles of tacit and explicit knowledge sharing (KS).

Design/methodology/approach

The paper used a quantitative research method and structural equation modeling to test the research hypotheses based on a sample of 365 participants from 115 Vietnamese firms.

Findings

The results indicated that ethical leadership is positively related to radical and incremental innovation. In addition, tacit and explicit KS significantly mediate the relationship between ethical leadership and the two types of innovation.

Research limitations/implications

This study is cross-sectional, which limits its ability to control the specific features of the correlations among the factors in the long term.

Practical implications

The findings of this study suggest that leaders should invest in practicing and applying a moral lens to motivate positive KS behaviors of employees and organizational capabilities for innovation.

Originality/value

This study significantly fills gaps in the literature and advances the understanding of how ethical leadership fosters employees’ KS to improve radical and incremental innovation.

Details

Journal of Business & Industrial Marketing, vol. 35 no. 5
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 26 August 2021

Nguyen Minh, Majid Khan and Jo Bensemann

Whilst research on corporate social responsibility (CSR) is reaching new territories, the extent to which such literature manifests itself in developing countries is yet…

Abstract

Purpose

Whilst research on corporate social responsibility (CSR) is reaching new territories, the extent to which such literature manifests itself in developing countries is yet to be fully understood. To that end, this study aims to investigate the understanding, evolution and practice of CSR in Vietnam.

Design/methodology/approach

A systematic review of the current literature in the recent past (2000–2020) has been embraced in this research. By analysing a total of 143 articles, the authors demonstrate that there has been visible growth in published articles related to CSR in Vietnam over the past 21 years.

Findings

The authors demonstrate that CSR research in Vietnam has significantly grown in the recent past. The results highlight the in-depth distribution of publications by year, journal, industry, nature and focus of CSR research in the country.

Originality/value

This study is not only the first to provide an enhanced overview of the current state of CSR knowledge in the country but also sets out directions within the CSR research agenda related to Vietnam and potentially other emerging and developing countries.

Details

Society and Business Review, vol. 17 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 6 November 2019

Gaygysyz Ashyrov

The purpose of this paper is twofold: first, to examine the link between behavioural and personality traits of firm representatives and bribery in the case study of…

Abstract

Purpose

The purpose of this paper is twofold: first, to examine the link between behavioural and personality traits of firm representatives and bribery in the case study of Vietnam; second, to study whether corruption is associated to firm performance through managers’ personality traits.

Design/methodology/approach

This study uses novel data from micro, small and medium firms in Vietnam for investigating the relationship between behavioural and personality traits of representatives of firms and bribery. Stratified sampling method is employed to ensure an adequate number of firms in each province with different ownership types. Ordinary least squares and logistic estimation techniques are used in this analysis.

Findings

This paper finds that traits of risk loving and innovativeness are positively associated to the likelihood of paying bribe whereas managers’ internal locus of control is negatively related to the probability of paying bribe. This paper reveals that managers, who have risk loving characteristics and get engaged to bribe payments, are related to lower firm performances.

Research limitations/implications

Despite the fact that this paper provides robust and statistically significant empirical analysis, results from this paper are constrained with use of cross-sectional survey data, which has been conducted in 2015. Although this paper can provide strong correlations, it does not establish causal linkages and one should therefore be careful in interpreting the observed patterns as causal impacts.

Originality/value

The role of managerial personality traits in corruption interactions has not yet been explicitly proposed and empirically investigated. This paper attempts to fill this void by examining the relationship between managerial traits and corruption tendencies among SMEs in Vietnam.

Details

Journal of Small Business and Enterprise Development, vol. 27 no. 1
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 6 September 2022

Faiza Ali, Qasim Ali Nisar and Sobia Nasir

This study aimed to examine the impact of COVID-19 concerns on employees’ well-being, considering workplace stress, aggression, and emotional outcomes, such as emotional…

Abstract

Purpose

This study aimed to examine the impact of COVID-19 concerns on employees’ well-being, considering workplace stress, aggression, and emotional outcomes, such as emotional engagement, emotional exhaustion, and negative emotional reactions. This study also considers the moderating role of technostress between workplace stress and aggression, which has been overlooked in previous studies.

Design/methodology/approach

Data were collected from frontline hotel employees in Turkey. Online data were collected through Amazon Mechanical Turk services. A total of 250 questionnaires were distributed. Nevertheless, only 204 questionnaires with valid responses were usable for analysis through partial least square-structural equation modeling (PLS-SEM).

Findings

The analytical findings showed that COVID-19 concerns (financial, social gaze, and technological) cause workplace stress, resulting in aggression. Aggression subsequently affects the employees’ emotional outcomes, impacting their emotional well-being. Furthermore, the results showed that technostress insignificantly moderates workplace stress and aggression.

Practical implications

This study provides valuable practical implications to the hotels’ top management, practitioners, and policymakers to provide preventive measures to employees, such as wearing masks and maintaining distance. Hotel practitioners should limit employees’ direct contact with customers and reduce factors that result in overall financial losses and create financial stress for employees.

Originality/value

The current study examined the relationships between the study’s variables in Turkey’s hotel industry context by employing the conservation of resources (COR) theory. The study investigated stress and aggression phenomena, their impact on employees’ emotional responses, and ultimately their influence on the employees’ well-being.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

1 – 8 of 8