Search results

1 – 10 of 81
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 authors…

1001

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: 10 March 2023

Trung H. Le, Nhung Nguyen and Minh Pham

The authors investigate the impacts of international capital inflows on bank lending in the Association of Southeast Asian Nations-6 (ASEAN-6) countries on the dynamics of both…

Abstract

Purpose

The authors investigate the impacts of international capital inflows on bank lending in the Association of Southeast Asian Nations-6 (ASEAN-6) countries on the dynamics of both bank loan volumes and credit risk-taking. The authors further explore the heterogenous impacts of different components of the foreign capital. As a robustness check, the authors also examine the role of crisis periods and agency problem on the relationship between international capital inflows and bank lending.

Design/methodology/approach

The authors explore the impacts of international capital inflows on bank lending in the ASEAN-6 countries, including Malaysia, Indonesia, Thailand, Philippines, Singapore and Vietnam. The authors employ quarterly data from 2005Q1 to 2021Q2 from 45 commercial banks in the ASEAN-6 countries. The article uses bank-fixed and time-fixed effects in the panel dataset to account for any unobserved heterogeneity.

Findings

The authors find that capital inflows to the ASEAN-6 countries are associated with higher bank loan growth and lower loan loss provisions to net interest income ratios. Moreover, the positive relationships between capital inflows to the bank loan growth and credit risk-taking are mainly driven by the dynamics in foreign direct investments (FDIs) and other inflow (OI) components. Contrary to the global financial crisis (GFC), the authors note that the mediating role of capital inflows on bank lending is of particular importance in the COVID-19 pandemic.

Research limitations/implications

This study has some limitations that provide vendors for future research. First, while the authors focus on the impact of capital inflows on bank-level lending activities, future research can also explore the role of foreign capital on bank efficiency and financial stability. Second, although foreign capital fluctuates the most during crisis periods, the movement of capital inflows is also sensitive to other periods of heightened global uncertainty. Thus, rather than focus on the behavior of foreign capital during crisis periods, future research can examine and explore the impacts of capital inflows in different periods of “stop” and “surge” for sudden contraction and boom in capital inflows to the ASEAN-6 countries.

Originality/value

First, the authors provide a comprehensive analysis of international capital inflows' impact on bank lending in the ASEAN region on both bank loan volumes and credit risk-taking. Second, the authors provide evidence of the impact of different forms of foreign capital on the bank lending. Third, the authors investigate the heterogeneous impact of foreign capital on crisis periods and bank sizes, which the authors emphasize the unusual characteristics of the COVID-19 crisis compared with the GFC.

Details

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

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.

477

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. 47 no. 7/8
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 6 November 2023

Trung Nguyen Dinh and Nam Pham Phuong

This paper aims to assess the overall social housing development, point out factors affecting it and propose some policy implications for social housing development.

Abstract

Purpose

This paper aims to assess the overall social housing development, point out factors affecting it and propose some policy implications for social housing development.

Design/methodology/approach

The research investigated investors, credit institutions and officials involved in social housing development. Bac Ninh province currently has 51 social housing projects that have been and are being implemented. The hypothetical regression model has seven latent variables and is tested by the criteria through the SPSS25.0 software.

Findings

There are 29 factors belonging to seven groups affecting housing development. Their impact rates range from 3.47% to 30.25%.

Research limitations/implications

The study has only identified the factors affecting social housing development but has not undertaken an in-depth assessment of its development status and forecast for the future. Therefore, this gap needs to be further studied. The proposed research method could also be applied when researching social housing developments in other countries around the world.

Practical implications

To develop social housing to meet the needs of the real estate market, it is necessary to improve the policies that have the strongest impact first. Then, it is necessary to improve the factors with a smaller impact.

Social implications

The study proposes policy implications for faster housing development for low-income people that improve their living standards.

Originality/value

To the best of the authors’ knowledge, the paper has studied for the first time social housing development and the factors affecting it. The paper also shows the level of their impact so that priority policies can be applied to each factor.

Details

Housing, Care and Support, vol. 27 no. 1
Type: Research Article
ISSN: 1460-8790

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 policies

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

Open Access
Article
Publication date: 28 March 2024

Hiep-Hung Pham, Ngoc-Thi Nhu Nguyen, Luong Dinh Hai, Tien-Trung Nguyen and Van An Le Nguyen

With the advancement of technology, microlearning has emerged as a promising method to improve the efficacy of teaching and learning. This study aims to investigate the document…

Abstract

Purpose

With the advancement of technology, microlearning has emerged as a promising method to improve the efficacy of teaching and learning. This study aims to investigate the document types, volume, growth trajectory, geographic contribution, coauthor relationships, prominent authors, research groups, influential documents and publication outlets in the microlearning literature.

Design/methodology/approach

We adapt the PRISMA guidelines to assess the eligibility of 297 Scopus-indexed documents from 2002 to 2021. Each was manually labeled by educational level. Descriptive statistics and science mapping were conducted to highlight relevant objects and their patterns in the knowledge base.

Findings

This study confirms the increasing trend of microlearning publications over the last two decades, with conference papers dominating the microlearning literature (178 documents, 59.86%). Despite global contributions, a concentrated effort from scholars in 15 countries (22.39%) yielded 68.8% of all documents, while the remaining papers were dispersed across 52 other nations (77.61%). Another significant finding is that most documents pertain to three educational level categories: lifelong learning, higher education and all educational levels. In addition, this research highlights six key themes in the microlearning domain, encompassing (1) Design and evaluation of mobile learning, (2) Microlearning adaptation in MOOCs, (3) Language teaching and learning, (4) Workflow of a microlearning system, (5) Microlearning content design, (6) Health competence and health behaviors. Other aspects analyzed in this study include the most prominent authors, research groups, documents and references.

Originality/value

The finding represents all topics at various educational levels to offer a comprehensive view of the knowledge base.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Article
Publication date: 8 February 2024

Dung Phuong Hoang, Dang Nguyen Hai, Vy Thanh Ngoc Nguyen, Hieu Trung Nong, Phong Tran Pham and Tam Minh Tran

Modernization and the rise of living standards have introduced new variants of traditional foods, from their tastes to the way they are enjoyed. This study aims to explore and…

Abstract

Purpose

Modernization and the rise of living standards have introduced new variants of traditional foods, from their tastes to the way they are enjoyed. This study aims to explore and examine the impacts of both traditional and modern marketing stimuli on restaurant choice intention for experiencing culinary traditions, hence answering the question of how traditional and modern aspects live together to bring about the most desirable experience for customers of traditional cuisine.

Design/methodology/approach

Based on the stimuli-organism-response (S-O-R) theory and mixed research methods, a model linking service quality dimensions, perceived value and restaurant choice intention is formulated and tested on quantitative data from 431 customers of Gen Y and Gen Z, given the case of Vietnamese Pho.

Findings

The findings show that food quality demonstrates the strongest impact on restaurant choice intention, followed by authenticity and nostalgia marketing. These relationships are partially mediated by perceived value. Hygiene risks and perceived value are also found to directly affect restaurant choice intention. Nevertheless, our findings are quite different between Gen Y and Gen Z customers.

Practical implications

This research provides crucial strategic implications for restaurant managers when it comes to serving traditional foods for different generations.

Originality/value

This study responds to the existing gap by examining and comparing the impacts of traditional and modern marketing stimuli on restaurant choice intention through the mediating role of perceived value. Our study also actively contributes to the ongoing multigenerational research stream by affirming the moderation role of generations (Gen Y and Gen Z) in those relationships.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

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 founder…

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 cryptocurrencies…

4350

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. 46 no. 3
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 to…

2518

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

1 – 10 of 81