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1 – 10 of 366
Article
Publication date: 30 August 2024

Thuy Tran and Trung K. Do

The purpose of this study is to examine the effect of terrorist attacks on tax avoidance. Further, the authors identify the possible channel leading to our main result and examine…

Abstract

Purpose

The purpose of this study is to examine the effect of terrorist attacks on tax avoidance. Further, the authors identify the possible channel leading to our main result and examine the role of social pressure.

Design/methodology/approach

Data pertaining to terrorist attacks within the USA are procured from the Global Terrorism Database. The final sample consists of 45,524 firm-year observations from 1993 to 2017. The methodology uses ordinary least squares regressions.

Findings

The authors find that firms located in close proximity to terrorist attacks (i.e. impact firms) significantly decrease their tax avoidance practices after the attacks. The authors further find that these impact firms are willing to pay more taxes post attack when their headquarters are located in higher social capital regions.

Originality/value

Studies have mainly focused on the macroeconomic effects of terrorism, and only recently have researchers shifted their focus to firm-level impacts. The authors provide strong evidence that extends the second line of the literature by exploring corporate tax activities attributed to terrorist events.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 3 January 2023

Kien Nguyen-Trung

This article examines how farmers' assignment of responsibility for the disaster in late 2015 – early 2016 connects with reflexivity, habitus and local vulnerability.

Abstract

Purpose

This article examines how farmers' assignment of responsibility for the disaster in late 2015 – early 2016 connects with reflexivity, habitus and local vulnerability.

Design/methodology/approach

This article uses semi-structured interviews with 28 disaster-affected households in the Vietnamese Mekong Delta to answer the question.

Findings

This article finds out that Vietnamese farmers actively accepted their responsibility for the disaster. In their explanation, they link their action with the root causes of vulnerability embedded in their socio-cultural traditions and collective identity.

Research limitations/implications

This article makes a case for the importance of local culture and epistemologies in understanding disaster vulnerability and responsibility attribution.

Originality/value

This article is original in researching Vietnamese farmers' responsibility attribution, their aesthetic reflexivity, collective habitus and the socio-cultural root causes of disaster.

Details

Disaster Prevention and Management: An International Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 28 April 2020

Phong Ba Le, Hui Lei, Thanh Trung Le, Jiexi Gong and Anh ThiLan Ha

This paper aims to examine the influence of collaborative culture on employee’s knowledge sharing and how it associated with radical and incremental innovation in Chinese firms.

1865

Abstract

Purpose

This paper aims to examine the influence of collaborative culture on employee’s knowledge sharing and how it associated with radical and incremental innovation in Chinese firms.

Design/methodology/approach

This study used the quantitative approach and structure equation model to test hypotheses with data collected by questionnaire from 371 participants in 68 Chinese firms.

Findings

The research findings indicated that collaborative culture positively fosters the KS behaviors of employees for radical and incremental innovation. The findings confirm the mediating role of tacit and explicit knowledge sharing and reveal that collaborative culture has a significant impact on incremental innovation, whereas knowledge sharing behaviors have greater impacts on radical and incremental innovation.

Research limitations/implications

Future research should investigate the impact of collaborative culture on innovation under moderating effects of ownership form or mediating roles of behavioral variables to have better understanding on the relationship among them.

Practical implications

This study offers leaders a deeper understanding of the necessary factors and new pathways to stimulate employees’ tacit and explicit knowledge sharing for innovation.

Originality/value

The paper has significant contributed to theoretical and practical initiatives on the theory of innovation which highlighted the crucial role of collaborative culture in facilitating a positive climate for knowledge sharing and innovation.

Details

Chinese Management Studies, vol. 14 no. 4
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 5 May 2021

Son Thanh Than, Phong Ba Le and Thanh Trung Le

The purpose of this paper is to investigate the mediating roles of knowledge sharing behaviors (knowledge collecting and donating) in linking the relationship between…

1042

Abstract

Purpose

The purpose of this paper is to investigate the mediating roles of knowledge sharing behaviors (knowledge collecting and donating) in linking the relationship between high-commitment human resource management (HRM)practices and specific aspects of innovation capability, namely, exploitative and exploratory innovation.

Design/methodology/approach

The paper is based on quantitative approach and structural equation modeling to examine the correlation among the latent constructs based on the survey data collected from 281 participants in 95 Chinese firms.

Findings

The findings of this study support the mediating role of knowledge sharing (KS) behaviors in the relationship between HRM practices and aspects of innovation capability. It highlights the important role of knowledge donating and indicates that the effect of knowledge donating is more significant than that of knowledge collecting on exploitative and exploratory innovation.

Research limitations/implications

Future research should investigate the impact of high-commitment HRM practices on innovation capability under the moderating effects of organizational variables to bring better understanding on the relationship among them.

Originality/value

The paper significantly contributes to increasing knowledge and insights on the correlation between high-commitment HRM practices and specific forms of innovation. The understanding on mediating role of KS contribute to advancing the body of knowledge of HRM and innovation theory.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 53 no. 3
Type: Research Article
ISSN: 2059-5891

Keywords

Content available
Book part
Publication date: 19 February 2024

Quoc Trung Tran

Abstract

Details

Dividend Policy
Type: Book
ISBN: 978-1-83797-988-2

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), present…

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

Article
Publication date: 23 April 2024

Kien Nguyen-Trung, Alexander K. Saeri and Stefan Kaufman

This article argues the value of integrating pragmatism in applying behavioural science to complex challenges. We describe a behaviour change-led knowledge co-production process…

Abstract

Purpose

This article argues the value of integrating pragmatism in applying behavioural science to complex challenges. We describe a behaviour change-led knowledge co-production process in the specific context of climate change in Australia. This process was led by an interdisciplinary research team who struggled with the limitations of the prevailing deterministic behaviour change paradigms, such as the “test, learn, adapt” model, which often focuses narrowly on individual behaviours and fails to integrate multiple interpretations from diverse stakeholders into their knowledge co-production process.

Design/methodology/approach

This article uses collaborative reflection as a method of inquiry. We document the team’s experience of a recent challenge-led, programatic research initiative that applied behaviour change strategies to reduce climate vulnerabilities. We demonstrate the necessity of critical reflection and abductive reasoning in the face of the complexities inherent in knowledge co-production addressing complex problems. It underscores the importance of accommodating diverse perspectives and contextual nuances over a one-size-fits-all method.

Findings

The article shares lessons learnt about integrating collaborative and critical reflection throughout a project cycle and demonstrates the capacity of abductive reasoning to ease the challenges arising from the tension between behaviour change paradigms and knowledge co-production principles. This approach allows for a more adaptable and context-sensitive application, acknowledging the multiplicity of understandings and the dynamic nature of behavioural change in relation to climate adaptation.

Originality/value

This reflection contributes original insights into the fusion of pragmatism with behaviour change strategies, proposing a novel framework that prioritises flexibility, context-specificity and the recognition of various stakeholder perspectives in the co-production of knowledge.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 1 June 2022

Trung Dam-Huy Thai, Tien Wang and Tin Trung Nguyen

From the perspectives of service-dominant logic and social identity theory, this study aims to assess social networking site (SNS) users’ likes as a form of social endorsement as…

Abstract

Purpose

From the perspectives of service-dominant logic and social identity theory, this study aims to assess social networking site (SNS) users’ likes as a form of social endorsement as well as its effects on like-clicking behavior, perceived brand value, customer-brand identification and purchase intention. Furthermore, the different effects of social endorsement on the perceived functional, hedonic, social and monetary brand value were investigated so as to support SNS users’ role as value cocreators.

Design/methodology/approach

An online survey was administered as a pretest of customer perceptions regarding brands that are liked on SNSs. Next, an experiment was conducted to verify the effects of social endorsement. A mixed-method approach including partial least squares (PLS) and fuzzy set qualitative comparative analysis (fsQCA) was adopted for the data analysis.

Findings

The results revealed that like-clicking behavior could be contagious because SNS users exposed to others’ likes were more likely to click the like button themselves. Like-clicking behavior positively influenced the perceived functional, hedonic, social and monetary value of the liked brand. Perceived brand value strengthened customer-brand identification, thereby increasing purchase intention.

Originality/value

Like-based social endorsements were confirmed as a type of value cocreation behavior that benefits the endorsed brand by spreading brand awareness, and increasing customer acquisition and retention. An fsQCA approach was developed to measure the moderating effect of users’ propensity to click the like button on perceived brand value, thus contributing to the advancement of fsQCA.

Article
Publication date: 22 February 2021

Trung Hai Le

The authors provide a comprehensive study on systemic risk of the banking sectors in the ASEAN-6 countries. In particular, they investigate the systemic risk dynamics and…

Abstract

Purpose

The authors provide a comprehensive study on systemic risk of the banking sectors in the ASEAN-6 countries. In particular, they investigate the systemic risk dynamics and determinants of 49 listed banks in the region over the 2000–2018 period.

Design/methodology/approach

The authors employ the market-based SRISK measure of Brownlees and Engle (2017) to investigate the systemic risk of the ASEAN-6's banking sectors.

Findings

The authors find that the regional systemic risk fluctuates significantly and currently at par or higher level than that of the recent global financial crisis. Systemic risk is generally associated with banks that have bigger size, more traditional business models, lower quality in their loan portfolios, less profitable and with lower market-to-book values. However, these relationships vary significantly between ASEAN countries.

Research limitations/implications

The research focuses on the systemic risk of ASEAN-6 countries. Therefore, the research results may lack generalizability to other countries.

Practical implications

The authors’ empirical evidence advocates the use of capital surcharges on the systemically important financial institutions. Although the region has been pushing to higher financial integration in recent years, the authors encourage the regional regulators to account for the idiosyncratic characteristics of their banking sectors in designing effective macroprudential policy to contain systemic risk.

Originality/value

This paper provides the first study on the systemic risk of the ASEAN-6 region. The empirical evidence on the drivers of systemic risk would be of interest to the regional regulators.

Details

International Journal of Emerging Markets, vol. 17 no. 8
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 4 January 2024

Trung Hai Le

This paper investigates how various strategies for combining forecasts, both simple and optimised approaches, are compared with popular individual risk models in estimating…

Abstract

Purpose

This paper investigates how various strategies for combining forecasts, both simple and optimised approaches, are compared with popular individual risk models in estimating value-at-risk (VaR) and expected shortfall (ES) in emerging market at alternative risk levels.

Design/methodology/approach

Using the case study of the Vietnamese stock market, the author produced one-day-ahead VaR and ES forecast from seven individual risk models and ten alternative forecast combinations. Next, the author employed a battery of backtesting procedures and alternative loss functions to evaluate the global predictive accuracy of the different methods. Finally, the author investigated the relative performance over time of VaR and ES forecasts using fluctuation test.

Findings

The empirical results indicate that, although combined forecasts have reasonable predictive abilities, they are often outperformed by one individual risk model. Furthermore, the author showed that the complex combining methods with optimised weighting functions do not perform better than simple combining methods. The fluctuation test suggests that the poor performance of combined forecasts is mainly due to their inability to cope with periods of instability.

Research limitations/implications

This study reveals the limitation of combining strategies in the one-day-ahead VaR and ES forecasts in emerging markets. A possible direction for further research is to investigate whether this finding holds for multi-day ahead forecasts. Moreover, the inferior performance of combined forecasts during periods of instability motivates further research on the combining strategies that take into account for potential structure breaks in the performance of individual risk models. A potential approach is to improve the individual risk models with macroeconomic variables using a mixed-data sampling approach.

Originality/value

First, the authors contribute to the literature on the forecasting combinations for VaR and ES measures. Second, the author explored a wide range of alternative risk models to forecast both VaR and ES with recent data including periods of the COVID-19 pandemic. Although forecast combination strategies have been providing several good results in several fields, the literature of forecast combination in the VaR and ES context is surprisingly limited, especially for emerging market returns. To the best of the author’s knowledge, this is the first study investigating predictive power of combining methods for VaR and ES in an emerging market.

Details

The Journal of Risk Finance, vol. 25 no. 1
Type: Research Article
ISSN: 1526-5943

Keywords

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