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Article
Publication date: 26 September 2019

Muhammad Safdar Sial, Xuan Vinh Vo, Lara Al-Haddad and Thao Nguyen Trang

The purpose of this paper is to check the impact of female directors on the board and foreign institutional investors on earnings manipulation.

Abstract

Purpose

The purpose of this paper is to check the impact of female directors on the board and foreign institutional investors on earnings manipulation.

Design/methodology/approach

The data sample includes Chinese listed companies on the Shenzhen and Shanghai stock exchanges. The data are collected from China Stock Market and Accounting Research database covering the period from 2010 to 2017. The authors use a dynamic generalized method of moments in the study.

Findings

The findings show that the presence of female director on the board has a significant negative impact on both discretionary accruals and real earning management. However, the authors obtain different results for foreign institutional investor investors. This may be the result of myopia as the foreign institutional stockholders in Chinese companies are looking for quick profit encouraging management to manipulate earnings. the findings survive several robustness tests.

Originality/value

The authors expect the research results provide ample evidence about how female directors affects earnings manipulation, and also hope the research helps to understand how, in China, institutional ownership affects earnings manipulation.

Details

Asia-Pacific Journal of Business Administration, vol. 11 no. 3
Type: Research Article
ISSN: 1757-4323

Keywords

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Article
Publication date: 11 July 2016

Huynh Thao Tai and Nguyen Quynh Mai

The purpose of this study is to develop and empirically examine antecedents of innovative capability in different organization categories of multinational corporations…

Abstract

Purpose

The purpose of this study is to develop and empirically examine antecedents of innovative capability in different organization categories of multinational corporations (MNCs) and domestic firms by applying the integrative theory, linking both personal and contextual factors in explaining employee creativity.

Design/methodology/approach

A conceptual framework has been developed based on previous research investigating the relationship between proactive personality, organizational context (hierarchy, communication, atmosphere and risk-taking orientation), employee creativity and, ultimately, corporate innovative capability. More remarkably, by applying multiple group analysis, this research emphasizes on the identification of distinct organizational and contextual characteristics in MNCs and native corporations that respectively affect organizations’ capacity to innovate via employee creativity.

Findings

The analysis revealed that four dimensions, communication, atmosphere, risk-taking orientation and employees’ proactive personality, have significant impacts on employee creativity and ultimately organizational innovative capability, whereas the proposed negative effect of hierarchy on employee creativity did not exist. This research also highlights the identification of respective organizational characteristics in MNCs and native corporations that affect their capacity to innovate via employee creativity. Given that proactive personality is a critical antecedent of innovative capability regardless of organization types, communication and atmosphere are statistically confirmed to be more influential antecessors in the MNC context, whereas for domestic corporations, risk-taking orientation is dominant.

Originality/value

This research is original and of great value for several reasons. First, it provides suggestion on a single personality trait, proactive personality, that correlates remarkably with creativity. Second, it examines the association between various organizational aspects and employee creativity to appraise and advance the results of previous classic studies done in the field. Last, it incorporates both personal and organizational factors in the evaluation of creativity and innovative capability not only in the context of multinational but also in domestic corporations.

Details

International Journal of Organizational Analysis, vol. 24 no. 3
Type: Research Article
ISSN: 1934-8835

Keywords

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Article
Publication date: 8 February 2021

Yen Thi Tran, Nguyen Phong Nguyen and Trang Cam Hoang

By drawing on the institutional theory and contingency theory, this study aims to examine the effects of leadership and accounting capacity on the quality of financial…

Abstract

Purpose

By drawing on the institutional theory and contingency theory, this study aims to examine the effects of leadership and accounting capacity on the quality of financial reporting and accountability of public organisations in Vietnam. Furthermore, this paper is to determine the impact of financial reporting quality on accountability.

Design/methodology/approach

The research model and hypotheses have been tested by partial least squares structural equation modeling, with 177 survey samples obtained from accountants and managers working in the public sector in Vietnam.

Findings

The research results indicate that leadership and accounting capacity have a positive effect on financial reporting quality; leadership and accounting capacity positively influence accountability; and the quality of financial reporting has a positive impact on accountability.

Research limitations/implications

The research results provide empirical evidence of the direct impact of leadership and accounting capacity on financial reporting quality and accountability of public organisations in a developing country. Moreover, the current work also provides important evidence for the impact of financial reporting quality on accountability.

Practical implications

Public sector organisations must realise that leadership and accounting capacity play a vital role in the accounting reform process. Public institutions likewise need to pay attention to develop accounting capacity and promote leadership. Moreover, the results respond to the continuing call for increased citizen trust in public organisations.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the chain from leadership, accounting capacity, financial reporting quality and accountability in the context of public sector organisations in an Asian transition market.

Details

Journal of Asia Business Studies, vol. 15 no. 3
Type: Research Article
ISSN: 1558-7894

Keywords

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Article
Publication date: 23 March 2021

Dao Dinh Nguyen, Xinran Zhang and Trang Huyen Nguyen

The objective of this study is to estimate the gender wage gap in Vietnam and its rural and urban areas, especially with the presence of foreign firms.

Abstract

Purpose

The objective of this study is to estimate the gender wage gap in Vietnam and its rural and urban areas, especially with the presence of foreign firms.

Design/methodology/approach

The authors use cross-sectional data from three rounds of the Vietnam Household Living Standards Survey (VHLSS 2008, 2012, and 2016) to investigate this issue. The unconditional quantile regression and Oaxaca–Blinder (OB) decomposition are used in this article.

Findings

The article finds the gender wage gap favouring men, especially in higher quantiles of the wage distribution. The gap in urban Vietnam was higher than in rural areas. The OB decomposition indicates that gender wage gap is mainly driven by gender discrimination. The differences in return to participation in foreign companies only contributed significantly and positively to such a gap in some models. It suggests that the gap in those models is affected by gender discrimination in employment opportunities in foreign companies. Regarding the endowment effect, some models provide the significantly negative impacts of foreign firms on gender wage inequality.

Originality/value

The study suggests that policies to reduce the gender wage gap should pay more attention to foreign firms, especially at higher wage classes.

Details

Journal of Economic Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3585

Keywords

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Book part
Publication date: 27 November 2015

Martin Hayden and Pham Thi Ly

The higher education system in Vietnam has expanded rapidly during the past two decades, creating opportunities for personal advancement by hundreds of thousands of young…

Abstract

The higher education system in Vietnam has expanded rapidly during the past two decades, creating opportunities for personal advancement by hundreds of thousands of young Vietnamese. On the limited evidence available, however, it appears that these opportunities have not been distributed equitably. Young people from better-off homes from urban areas and from the ethnic majority group seem more likely to have benefitted. Girls also appear to have benefitted, a trend that is a reverse of the past. In this paper, we report on the state of access to higher education in Vietnam and we report on areas of policy that relate to achieving a more socially inclusive higher education system.

Details

Mitigating Inequality: Higher Education Research, Policy, and Practice in an Era of Massification and Stratification
Type: Book
ISBN: 978-1-78560-291-7

Keywords

Abstract

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 11 no. 1
Type: Research Article
ISSN: 2044-0839

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Article
Publication date: 12 August 2020

Sang Thanh Le and Chi Dao Vo

This paper aims to provide a deep understanding of rural household livelihoods in the Mekong Delta and to explore how they can cope with climate stressors at the ground level.

Abstract

Purpose

This paper aims to provide a deep understanding of rural household livelihoods in the Mekong Delta and to explore how they can cope with climate stressors at the ground level.

Design/methodology/approach

The paper employs the sustainable livelihood framework at a household and also an individual scale. The general data obtained from a survey of 2,100 households provide an overview of their livelihoods. Qualitative and quantitative methods were adopted, as case studies, to comprehensively assess 100 households in one commune affected by annual floods and an additional 100 households in another commune affected by sea level rises. Livelihood profile analysis is beneficial to identify specific livelihood change patterns that have taken place in these specific cases.

Findings

There are four types of livelihood adaptation to climate stressors: (1) change of structure of agricultural systems, (2) change of employment locations, (3) resettlement with strong impact on livelihoods and (4) out-migration. The household livelihood resources and the local economic structures have significant roles in driving adaptive solutions.

Research limitations/implications

This paper provides detailed profiles of the livelihood change considered as passive adaptation of smallholders in the Mekong Delta.

Originality/value

It contributes to the knowledge of rural households in multiple aspects with regard to how they cope with climate change via reflection on their livelihoods.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 11 no. 1
Type: Research Article
ISSN: 2044-0839

Keywords

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