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The emergence of artificial intelligence technologies, like ChatGPT, has taken the world by storm, particularly in the education sector. This study aims to adopt the unified theory of acceptance and use of technology to explore how effort expectancy (EEC) and performance expectancy (PEE) individually, jointly, congruently and incongruently affect higher education students’ intentions and actual uses of ChatGPT for their learning.

An advanced methodology – polynomial regression with response surface analysis – and a sample of 1,461 higher education students recruited in Vietnam through three-phase stratified random sampling approach were adopted to test developed hypotheses.

Both EEC and PEE were found to have a direct positive impact on the likelihood of higher education students’ intention to use ChatGPT, which in turn promotes them actually use this tool for learning purposes. Conversely, a large incongruence between EEC and PEE will lower the level of intentions and actual uses of ChatGPT for learning. However, when there is a growing incongruence between EEC and PEE, either in a positive or negative direction, the likelihood of students’ intentions to use ChatGPT for learning decreases.

Some practical implications are subsequently recommended to obtain advantages and address potential threats arising from the implementation of this novel technology in the education context.

This study shed the new light on the educational setting by testing how higher education students’ intentions to use ChatGPT and subsequent actual uses of ChatGPT are synthesized from the balance between high EEC and PEE.

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.

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.

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.

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

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.