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The purpose of this study is to investigate the impact of multimarket contacts on bank stability in the Vietnamese banking system between 2006 and 2015.

The system generalized method of moments proposed by Arellano and Bover (1995) is used to examine the relationship between multimarket contacts and bank stability.

The findings show that multimarket contacts among Vietnamese commercial banks improve bank stability. In addition, more x-efficient banks appear to be more stable. The same is true for banks with less holding liquid assets, for those with less excessive lending, for smaller banks, for those with the greater level of intermediation and for those with a higher level of foreign ownership. Listed banks are found to be less-risk taking than unlisted banks.

This study is the first attempt to examine the relationship between multimarket contacts and bank stability in an emerging market in the Asia-Pacific region.

This study investigates the relationship between credit booms and bank risk in Association of Southeast Asian Nations (ASEAN) countries, with credit information sharing acting as a moderator.

The authors use a two-step System Generalized Method of Moments (SGMM) estimator on a sample of 79 listed banks in 5 developing ASEAN countries: Indonesia, Philippines, Malaysia, Thailand and Vietnam in the period 2006–2019. In addition, the authors perform robustness tests with different proxies for credit booms and bank risk. The data are collected on an annual basis.

Bank risk is positively related to credit booms and is negatively associated with credit information sharing. Further, credit information sharing reduces the detrimental effect of credit booms on bank stability. The authors find that both public credit registries and private credit bureaus are effective in enhancing bank stability in ASEAN countries. These results are robust to regression models with alternative proxies for credit booms and bank risk.

Banks in ASEAN countries tend to have strong lending growth to support the economy, but this could be detrimental to stability of the sector. Credit information sharing schemes should be encouraged because these schemes might enable growth of credit without compromising bank stability. Therefore, policymakers could promote private credit bureaus (PCB) and public credit registries (PCR) to realize their benefits. The authors' research focuses on developing ASEAN countries, but future research could provide more evidence by expanding this study to other emerging economies. In-depth interviews and surveys with bankers and regulatory bodies about these concerns could provide additional insights in the future.

The study is the first to examine the role of PCB and PCR in alleviating the negative impact of credit booms on bank risk. Furthermore, the authors use both accounting-based and market-based risk measures to provide a fuller view of the impact. Finally, there is little evidence on the link between credit booms, credit information sharing and bank risk in ASEAN, so the authors aim to fill this gap.

This paper aims to examine the influence of intrinsic motives (self-efficacy, reputation and reciprocity) on online knowledge sharing behaviour. Additionally, this research investigates the moderating role of individual innovation capability and top management support.

The methodology adopted was a questionnaire survey of employees working in Vietnamese telecommunications companies. A total of 501 employees completed a self-administered anonymous survey using a cross-sectional design. Confirmatory factor analysis and ordinary least squared – based hierarchical regression was used to test the conceptual framework.

Self-efficacy, reputation and reciprocity significantly impact online knowledge sharing behaviour. Specifically, self-efficacy has an inverted U-shape association while reputation and reciprocity have a positively, returns-to-scale association with online knowledge sharing behaviour. Individual innovation capability moderates the effect on these associations as does top management support, but to a lesser extent.

Data were obtained at a single point in time and self-reported. Furthermore, this study was conducted in a specific industry in Vietnam, i.e. telecommunications, which limits the generalisability of the research.

Organisations need to create a favourable environment for online knowledge sharing to foster reciprocal relationships and interpersonal interactions of employees. Encouraging and rewarding employees to actively engage in knowledge exchange will help facilitate reciprocal online knowledge sharing behaviour.

This study contributes to knowledge-sharing behaviour by uncovering an inverted U-shape association and positively, returns-to-scale associations between intrinsic antecedents and online knowledge sharing behaviour. Additionally, individual innovation capability was an important moderator which has been overlooked in past research.

This study aims to examine the linear and non-linear effects of corporate social responsibility (CSR) engagement on trade receivables of listed firms in China. Furthermore, this paper analyzes whether CSR explains the provision for doubtful trade receivables.

The authors use a sample of listed firms in China over the period from 2008 to 2015. System generalized method of moments is used to estimate dynamic panel models.

CSR is positively related to trade receivables, in line with previous studies in this field. Nonetheless, the investigation of the non-linear effect of CSR reveals that CSR has an inverted U-shaped relationship with trade receivables. This implies that at low levels, CSR is more likely to be a tool to mitigate risk and/or build a trusting relationship between suppliers and buyers; whereas, at high levels, CSR is more prone to be subject to agency cost. The authors further find that CSR has a U-shaped relationship with the provision for bad trade receivables, which substantiates the above link between CSR and trade receivables.

Previous studies have extensively examined the link between trade credit extension and firm performance and determinants of trade credit. CSR can be connected to trade receivables in some ways, but very little effort has been exerted in verifying this relationship. In addition, CSR is linearly linked to trade receivables in previous literature, but theoretically, it can be expected to have a non-linear relationship with trade receivables. Furthermore, CSR has not been examined as a determinant of the provision for doubtful trade receivables. The authors aim to void the gaps here by using a sample of listed firms in China.

This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.

The current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).

By using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.

Despite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.

This research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.

This study aims to use social exchange theory and the principle of reciprocity in proposing a theoretical model to examine the essential but unexplored unique roles of individual customer equity drivers (CEDs) and their contribution to brand loyalty. This study identifies a reciprocity pathway in that brand equity, which mediates the linkage between relationship equity and brand loyalty. This study further posits that the linkage between relationship equity and brand equity is contingent on value equity. The authors then incorporate value equity as a moderator upon which the interrelationships among CEDs and brand loyalty may vary.

A sample consisted of 2,268 shoppers in a metropolitan city in Vietnam.

Relationship equity significantly determines brand loyalty through the moderating effect of value equity and the mediating effect of brand equity. Interestingly, these relationships are diverse across different experiential types of consumers.

This study contributes to a better understanding of why and when value equity, brand equity and relationship equity trigger brand loyalty. Brand equity and value equity are the two underlying mechanisms that establish a moderated mediation model between CEDs and brand loyalty. The findings of this study show that experiential consumers are not created equals. The strength of the relationships between CEDs and brand loyalty differ among the five clusters of experiential consumers.

This study reveals the critical relationships between the three components of customer equity in the supermarket industry. The findings provide concrete direction for managers and marketers to be more effective in allocating resources, tailoring their marketing strategies and, accordingly, promoting brand loyalty of different types of consumers.

This study reveals the underlying modus operandi that explains the reciprocity effects of CEDs and the contingency role of brand experience on the CEDs–loyalty link. This study shows that brand equity fosters and sustains the reciprocity generated when consumers perceive a high level of relationship equity, serving as a mediator between relationship equity and brand loyalty. Importantly, value equity is an important moderator for strengthening this reciprocity effect. Furthermore, this study identifies a typology of experience-focussed consumers and shows that the CEDs–loyalty link significantly varies by these types of experiential appeal that characterise the consumers.

Drawing upon the resource-based view of the firm, this paper aims to develop and empirically validate a model that examines the relationships between technical knowledge management infrastructure (TKMI), social KM infrastructure (SKMI) and competitive advantage provided by KM (CAPKM). The authors argue that KM process capabilities account for the direct effects of TKMI and SKMI on CAPKM.

The study used partial least squares —structural equating modelling (SEM) to empirically test the hypotheses using a sample of 251 firms from an emerging economy. The results were then confirmed using the bias-corrected bootstrap procedure. The study also conducted two robustness checks including examining a competing moderation model and performing fuzzy-set qualitative comparative analysis (fsQCA), a set–theoretic method that examines how causal conditions combine into all possible configurations of binary states to explain the desired outcome.

The findings show that TKMI and SKMI have positive effects on CAPKM. In addition, KM process capabilities mediate the direct effects of TKMI and SKMI on CAPKM.

This paper complements and advances previous research in several ways. Firstly, the paper develops a conceptual model that depicts the interrelationships between TKMI, SKMI, KM process capabilities and CAPKM. Secondly, this paper suggests the critical role of the “action” component (i.e. KM process capabilities) that capitalises on the KM resources in the creation of CAPKM.

The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM).

The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period from 2015 to 2019, totaling 1,638 firm-year observations. Multiple proxies for RPTs and EM are used to provide a comprehensive assessment of the relationship between the two factors.

There is a positive association between RPTs and EM, suggesting that both types of RPTs could reduce financial reporting quality and allow firms to be more engaged in earnings manipulation.

There are a number of studies investigating the above link, but they tend to use aggregate values (the sum of both sales and purchases with related parties) or just either accruals-based earnings or real EM. This study is the first to extend the literature on the relationship between RPTs and EM by examining both sales-based and purchases-based RPTs on both real and accruals-based earnings manipulation. This approach helps uncover the differences in the effect of the two types of RPTs on both types of upward EM.

Internal branding efforts are essential in improving employee performance in services marketing. Drawing on reformulation of attitude theory, this paper aims to contribute to the internal branding literature by positing that while internal brand knowledge (IBK) is essential for transforming brand vision into brand reality, it is not brand knowledge per se but its integration with other brand- and customer-related aspects that drive superior employee performance. In particular, this paper develops a cognitive-affective-behaviour model of internal branding proposing that IBK results in higher levels of employee brand identification (EBI); this sense of identification then motivates employees to engage in both employee-related and brand- and customer-focussed behaviours (i.e. brand citizenship behaviour [BCB] and customer-oriented behaviour [COB]), which in turn foster employee performance.

The hypotheses were empirically tested using a sample of 697 from services industry in Vietnam.

The findings indicate a sequential mediation model in that employee brand knowledge affects employee performance (both objective and subjective measures) through EBI, BCB and COB. Employee brand knowledge results in higher levels of EBI; this sense of identification then motivates employees to engage in employee-related brand and customer-focussed behaviours (BCB and COB), which in turn foster employee performance.

Firms should understand that IBK may not directly result in high levels of service performance, and instead should embrace the culture of self-driven positive brand-connection attitudes that motivate employees to engage in BCB and COB that are consistent with their sense of self.

This study makes a unique contribution to the internal branding literature by unravelling a pathway that integrates employees’ self-related psychological mechanism (EBI) and employee-related brand and customer-focussed behaviours (BCB and COB) through which employee brand knowledge is converted into employee performance.

This study is embedded in social exchange and transaction cost theories. The purpose of this paper is to compare the relative importance of process value and outcome value in building affective and cognitive relationship strength and to compare the relative effects of each type of relationship strength on attitudinal and behavioral loyalty.

This empirical study features a quantitative approach. The sample comprises 167 business-to-business (B2B) customers of a large transportation and logistics company in Vietnam.

Process value and outcome value have different effects on affective relationship strength. The effect of process value is greater than that of outcome value. In addition, cognitive strength has a stronger impact on both attitudinal and behavioral loyalty than affective strength.

These insights extend extant literature regarding the process and outcome components of the service assessment. Further studies also should use a cross-industry, cross-country sample to examine the potential moderating effects of country- or industry-specific factors. These findings show B2B managers how to make appropriate resource allocation and investment decisions to enhance relationship strength and resulting customer loyalty.

To clarify the links among customer value, relationship strength and customer loyalty, this study examines the relative importance of rational and non-rational factors (i.e. process value vs outcome value and affective strength vs cognitive strength) for relationship performance. Unlike most prior research, this study is set in the B2B context of a developing country.