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Article
Publication date: 16 July 2020

Hongkang Xu, Trung H. Pham and Mai Dao

The purpose of this study is to examine the influence of the readability of annual reports on firms’ ability to obtain trade credit from suppliers. Particularly, the…

Abstract

Purpose

The purpose of this study is to examine the influence of the readability of annual reports on firms’ ability to obtain trade credit from suppliers. Particularly, the authors conjecture that annual report readability helps firms obtain more trade credit from suppliers.

Design/methodology/approach

The authors use the Gunning Fog Index as the primary measure of annual report readability and the ratio of accounts payable to the book value of total assets as the measure of trade credit.

Findings

Results from the study of 4,754 firms during the 2004–2016 period indicate that suppliers extend more trade credit to firms with more readable financial reports. The authors’ results are robust to alternative measures of trade credit and annual report readability. The authors’ results remain robust when we control for firm fixed effects and potential endogeneity problems using the instrumental variable approach. A further test shows that the level of trade credit is higher for firms in business service industries, and that this relation is weakened when firms disclose less readable 10-K filings.

Originality/value

The authors’ findings provide new insight into the role of financial report readability in firms’ ability to obtain trade financing from suppliers. The authors’ results are also in line with the SEC’s encouragement that firms use plain English and easy language in financial reporting.

Details

Review of Accounting and Finance, vol. 19 no. 3
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 28 June 2022

Binh Pham-Duc, Trung Tran, Dung Huu Hoang and Chau Bao Do

This paper aims to analyze the development of global human resource development (HRD) articles published in journals indexed in the Scopus database since 1960s until present time.

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Abstract

Purpose

This paper aims to analyze the development of global human resource development (HRD) articles published in journals indexed in the Scopus database since 1960s until present time.

Design/methodology/approach

A publication collection of 1,905 articles collected from the Scopus database was downloaded and analyzed by using bibliometric techniques available in the VOSviewer and Biblioshiny software.

Findings

Three different development stages of HRD research have been identified: a seeding stage between 1962 and 1989, a growth stage between 1990 and 2007 and a development stage from 2008 onward. The USA and the UK were the biggest contributors who participated to 30.02% and 12.55% of articles in the collection and received 43.82% and 19.54% of the total number of citations, respectively. Scholars with the most publications and citations are mostly from the USA and the UK, and nine over ten most cited articles having first author’s affiliation located there. Emerald Group is the most popular publishing house, as five over ten most popular journals belong to this publishing house.

Originality/value

After six decades of development, it is necessary to examine the evolution of HRD research, its characteristics and its intellectual framework as this type of analysis is not yet available in the literature. This study helps scholars better understand this research field, as well as better prepare for future work in HRD.

Details

European Journal of Training and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-9012

Keywords

Book part
Publication date: 1 September 2022

Thiện Nguyễn Hoàng

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and

Abstract

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.

Details

World Education Patterns in the Global South: The Ebb of Global Forces and the Flow of Contextual Imperatives
Type: Book
ISBN: 978-1-80382-681-3

Keywords

Article
Publication date: 10 June 2020

Robin Bell and Thanh Trung Pham

The transfer of knowledge has been identified as an important part of the family business succession process. This paper examines the knowledge transfer process from the…

Abstract

Purpose

The transfer of knowledge has been identified as an important part of the family business succession process. This paper examines the knowledge transfer process from the founder to the successor to understand and model the factors that influence the knowledge transfer process in the Vietnamese family business context.

Design/methodology/approach

This research adopts an inductive qualitative approach, conducting face-to-face semi-structured interviews with five father-son succession pairs. The interviews with founders and successors, ten in total, formed the basis of five case studies. The cases were all at an advanced stage of the process of business knowledge transfer and family business succession.

Findings

A contextualized model was developed, highlighting the main factors that influence the knowledge transfer process from the founder to the successor in a Vietnamese family business context. This model identifies the influence of factors, some of which are not commonly presented in western family business literature. These include the importance of the role of the mother in mediating the relationship quality between the founder and the successor and the successor pursuing education and external work experience to improve their cognitive and reflective abilities. The need for the affinity between family members is also highlighted as important.

Originality/value

In Vietnam, most family-run businesses are still under the control of the founder. This research provides insight into the succession process in Vietnam. This research addresses calls for further exploration into the factors that influence the transfer of knowledge in the family business succession process and to research this process in a collectivist society, both of which remain under-researched.

Details

Journal of Family Business Management, vol. 11 no. 4
Type: Research Article
ISSN: 2043-6238

Keywords

Open Access
Article
Publication date: 3 May 2022

Matteo Cristofaro, Pier Luigi Giardino, Sanjay Misra, Quoc Trung Pham and Hai Hiep Phan

This paper claims to identify the behavioral and cultural features that push to use, or not, cryptocurrencies for electronic commerce. Indeed, despite the use of…

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Abstract

Purpose

This paper claims to identify the behavioral and cultural features that push to use, or not, cryptocurrencies for electronic commerce. Indeed, despite the use of cryptocurrencies for electronic commerce spreading worldwide at a fast and growing pace, there are supporters and detractors among their users. The analysis of what distinguish these two groups of users is fundamental for understanding their different intention to use cryptocurrencies for electronic commerce.

Design/methodology/approach

A survey has been administered to 2,532 cryptocurrencies’ users across the USA and China, collecting data on their behavioral predispositions and cultural features. Results were then analyzed through structured equation modeling.

Findings

Results showed that while attitude, subjective norms, perceived behavioral control and herding behavior have a positive impact on the intention to use cryptocurrencies for electronic commerce, financial literacy has no influence. Cultural dimensions amplified or reduced the discovered relationships and caused different effects: positive for the USA and negative for China when considering illegal attitude and perceived risk.

Originality/value

Theory of planned behavior, financial behavior and cultural factors can, all together, represent a useful framework for envisioning the behavior of users in adopting cryptocurrencies for electronic commerce purposes through a test of all its elements. To the best of the authors’ knowledge, this is the first study considering behavior and cultural variables on the intention to use cryptocurrencies for electronic commerce as well as being the largest carried out, in terms of sample, on the cryptocurrency topic.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

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…

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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: 22 October 2018

Thanh Trung Pham, Robin Bell and David Newton

Many family businesses do not survive into the second generation. A common reason put forward for this is poor succession planning for the second generation. This paper is…

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Abstract

Purpose

Many family businesses do not survive into the second generation. A common reason put forward for this is poor succession planning for the second generation. This paper is designed with the aim to explore the role of the father in supporting the son’s business knowledge and development in Vietnamese family businesses.

Design/methodology/approach

This research adopted an inductive qualitative approach using multiple face-to-face semi-structured interviews with five father–son succession pairs. The interview participants were a cross section of Vietnamese family businesses, where the father–son pair was involved in the process of business knowledge transfer and the succession process was at an advanced stage.

Findings

The results suggest that the father plays different roles at different stages of the son’s business knowledge development process. In particular, the father acts as an example during the son’s childhood; a supporter to encourage the son to gain more business knowledge from both formal education and working experience outside the family business; a mentor and trouble-shooter after the son joins the family business as a full-time employee; and as an advisor after the son becomes the leader of the firm.

Originality/value

Most Vietnamese family businesses are still operating under the control of the first generation, and as a result, research into the succession process in Vietnam can help to provide valuable insights. Furthermore, existing research into the role of the predecessor in the whole process from the successor’s childhood until the end of the succession process is ambiguous and requires further research to clarify this research gap.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 11 no. 2
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 11 February 2019

Thi Kieu Van Tran, Ehsan Elahi, Liqin Zhang, Van Huyen Bui, Quang Trung Pham, Thuy Duong Tran, Thi Lien Ta and Munawar Hassan

The purpose of this paper is to investigate the determinants of the gender gap in the gross value of rice yield in Vietnam.

Abstract

Purpose

The purpose of this paper is to investigate the determinants of the gender gap in the gross value of rice yield in Vietnam.

Design/methodology/approach

A panel data set of 12 provinces of Vietnam from 2010 to 2014 was used, collected from the Vietnam access to resources household survey. To measure the gender gap in the gross value of rice yield, two-stage least squares and Blinder – Oaxaca decomposition methods were used.

Findings

The gross value of rice productivity of male-headed households was 10.3 percent higher than that of female-headed households. The gender gap in rice productivity is caused by the endowment and structural effects; the endowment effect explained 53 percent of the gender gap in rice productivity and the structural effect 42 percent.

Practical implications

In order to reduce the gender gap and improve the gross value of rice yield, the following policies are suggested: female education and access to institutional services (extension and credit) should be improved and future research is needed to determine the reasons for gender discrimination in the agricultural production system.

Originality/value

The findings suggest that the difference in the gross value of rice yield between male- and female-headed households were mainly caused by endowments and returns from those endowments.

Details

International Journal of Social Economics, vol. 46 no. 2
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 6 July 2015

Philip Hallinger, Allan Walker and Gian Tu Trung

The purpose of this paper is to review both international and domestic (i.e. Vietnamese language) journal articles and graduate theses and dissertations on educational…

Abstract

Purpose

The purpose of this paper is to review both international and domestic (i.e. Vietnamese language) journal articles and graduate theses and dissertations on educational leadership in Vietnam. The review addresses two specific goals: first, to describe and critically assess the nature of the formal knowledge base on principal leadership in Vietnam, second, to synthesize findings from the existing literature on principal leadership in Vietnam.

Design/methodology/approach

The paper employed a method for conducting systematic reviews of research. The authors conducted a detailed, exhaustive search for international and “local” papers from Vietnam, yielding 120 research sources. Information from these papers was extracted and evaluated prior to analysis. Data analysis included both quantitative description of the “review database” as well as critical synthesis of substantive findings.

Findings

The review supports and extends an earlier review which found that the practice of educational leadership in Vietnam remains largely “invisible” to the international community of scholars. The review also yielded a highly critical assessment of research perspectives and methods used in the “local” Vietnamese studies which comprised the bulk of the authors’ database. Synthesis of substantive findings highlighted the manner by which organizational, political, and socio-cultural forces in the Vietnamese context shapes the practice of school leadership.

Research limitations/implications

First, qualitative studies are recommended that seek to describe, in-depth, the enactment of leadership in the Vietnamese context. Second, broad-scale surveys of characteristics, attitudes, and beliefs of school leaders across Vietnam are warranted. Third, the authors encourage graduate students and scholars studying school leadership in Vietnam to undertake a new generation of theory-informed studies that connect with the global literature.

Practical implications

Due to the relatively weak nature of the existing knowledge base, the authors were unable to identify specific implications for leadership practice. However, practical implications are identified for developing the research capacity needed to improve research quality in Vietnam’s universities.

Originality/value

This review is the first systematic review of educational leadership and management conducted of the Vietnamese literature. Moreover, the authors suggest that the review is original in its comprehensive coverage of both the local and international literature on educational leadership in Vietnam.

Details

Journal of Educational Administration, vol. 53 no. 4
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 19 June 2009

Quan Le‐Trung, Paal E. Engelstad, Vinh Pham, Tor Skeie, Amirhosein Taherkordi and Frank Eliassen

The purpose of this paper is to describe the required functionalities on providing internet connectivity and mobility management for mobile ad hoc networks (MANETs)…

Abstract

Purpose

The purpose of this paper is to describe the required functionalities on providing internet connectivity and mobility management for mobile ad hoc networks (MANETs), present discovered problems such as inconsistent contexts, and provide the corresponding solutions. It also provides a hybrid metric for the load‐balance of intra/inter‐MANET traffic over multiple internet gateways (IGWs).

Design/methodology/approach

The paper uses both mathematical analyses and simulations to discover the required functionalities and problems on providing internet connectivity and mobility management for MANETs. The proposed hybrid metric for IGW selection is a replacement of the shortest hop‐count (HC) metric, and consider three factors: HC distance, intra‐MANET traffic, and inter‐MANET traffic.

Findings

Simulation results show that ad hoc routing protocols, using the proposed metric, get better performance in terms of packet delivery ratio and transmission delay, at the cost of slightly increased signalling overhead.

Research limitations/implications

In the assessment, simulation results are taken from two mobility scenarios, and the hybrid metric is integrated into only reactive ad hoc routing. Thus, more case studies need to be carried out to demonstrate the outcomes of the proposed metric compared with others.

Practical implications

This paper provides the needed functionalities for broadening the richness of MANET applications to internet users, and vice verse.

Originality/value

This paper contributes to the research on internetworking and mobility management between MANETs and the internet.

Details

International Journal of Web Information Systems, vol. 5 no. 2
Type: Research Article
ISSN: 1744-0084

Keywords

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