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The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM).

The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period from 2015 to 2019, totaling 1,638 firm-year observations. Multiple proxies for RPTs and EM are used to provide a comprehensive assessment of the relationship between the two factors.

There is a positive association between RPTs and EM, suggesting that both types of RPTs could reduce financial reporting quality and allow firms to be more engaged in earnings manipulation.

There are a number of studies investigating the above link, but they tend to use aggregate values (the sum of both sales and purchases with related parties) or just either accruals-based earnings or real EM. This study is the first to extend the literature on the relationship between RPTs and EM by examining both sales-based and purchases-based RPTs on both real and accruals-based earnings manipulation. This approach helps uncover the differences in the effect of the two types of RPTs on both types of upward EM.

Public–private partnership (PPP) projects play a pivotal role in fostering infrastructure development in developing countries. This study aims to identify major barriers and critical success factors (CSFs) for PPP projects in Vietnam.

The study initially conducted an extensive literature review and interviewed industry experts to compile a comprehensive list of barriers and success factors. Subsequently, a survey involving 250 construction professionals was conducted to assess these identified factors. The research used both ANOVA test and hierarchical regression analysis to explore the relationship between participants’ characteristics and assessments.

The results could provide a valuable reference for practitioners by assessing barriers and CSFs in PPP projects. Specifically, the ANOVA analysis indicated a positive correlation between barrier assessment and participants’ experience, while the influence of participants’ sector on the evaluation was minor. Furthermore, the hierarchical regression analysis demonstrated that participants’ sector did not moderate the relationship between barrier assessment and industry experience.

This research contributes to the existing literature by offering empirical insights into barriers and CSFs specific to PPP projects in a developing country context. The findings highlight the crucial role of experienced professionals in ensuring PPP project success. Moreover, the study provides construction practitioners with a better understanding of the essential factors and supports the development of effective management strategies for future PPP projects.

This study aims to examine the relationship between corporate social responsibility (CSR) and firm value (FV) with the moderating role of the organizational life cycle (OLC).

To fill the missing link of the CSR–FV relationship in the life cycle of the firms, this study divided the firm life cycle into five stages and tested the impact of FV on CSR in each phase. This study uses the ordinary least squares, generalized method of moments method with the dynamic panel data model of 225 Vietnamese listed companies for the period from 2014 to 2018.

This study’s findings confirm the positive effect of CSR on FV. Besides, in most of the stages of the firm life cycle, FV positively affects CSR practices, and this effect is highest in the growth stage. In the decline phase, the relationship between FV and CSR is complex depending on the resources and ability of companies. This study’s results are trusted through many robustness tests.

This research does not include all financial, insurance and investment firms to measure the CSR–FV relationship with OLC as moderating role. Further research might conduct in the larger sample or using data in cross countries enhance the evidence for the given relationship.

This research contributes empirical evidence to the scientific literature on CSR, FV and OLC, which would be tremendously helpful for policymakers and business owners to enhance company efficiency.

Based on the model of Big-Five personality traits and theories of person–environment interaction, this study aims to investigate the moderating effects of personality traits on innovativeness through knowledge sharing (KS).

A sample of 318 Vietnamese employees was collected. The hypothesized model was tested by using partial least squares structural equation modelling.

The results indicate that extraversion, agreeableness, conscientiousness and openness to experience have relationships with innovativeness through the mediating effect of KS. Furthermore, transformational leadership (TL) mitigates the positive relationship between agreeableness and openness to experience and innovativeness.

Based on the research results, the authors suggest several practical implications for enhancing employees' innovative organizational behaviours. Transformational leaders should be aware of and control the relationships with employees high in agreeableness and open to experience to ensure that employees' innovativeness can be freely developed.

This research systematically investigates the effect of each personality on employees' innovativeness. Furthermore, this study contributes to the leadership literature by suggesting the dark side of TL that can negatively influence the innovative ability of employees with certain personality traits.

This study examines the evidence of the impact of climate change on the financial performance of basic materials companies in Vietnam.

The research sample includes eighty-two basic materials companies listed on the Vietnamese stock market from 2003 to 2022. This study used one-way and two-way fixed-effects feasible generalized least squares (FGLS) estimation methods.

Climate change, measured through variables including changes in temperature, average rainfall, greenhouse gas emissions and rising sea levels, has a negative impact on the financial performance of companies in this industry. The study also found that, with rising temperatures, the financial performance of steel manufacturing companies decreased less than that of coal mining and forestry companies, but increasing greenhouse gases and rising sea levels reduced the financial performance of steel companies. We did not find evidence of any difference in the impact of climate change on the financial performance of basic materials companies before and after the UN Climate Change Conference (COP 21). This is a new finding, which is consistent with empirical studies in Vietnam and different from previous studies in that it provides new evidence on the impact of climate change on the financial performance of basic materials companies in the Vietnamese market and cross-checks the impact of climate change by sector and over time.

To the best of our knowledge, this is one of the first articles on climate change and the financial performance of basic materials companies.

The pupose of the paper is to study the usefulness of Piotroski (2000)'s F-score in separating winners and losers in Vietnam.

The authors adopt a portfolio analysis and regression analysis on a sample of 501 of listed firms between 2009 and 2019 in Vietnam.

The authors find that a hedge strategy that buys high-F-score firms and sells low-F-score firms yield market-adjusted return of over 30 percent annually, which is statistically and economically significant. The hedge strategy based on F-score is not only profitable for value (high book-to-market [BM]) firms but also earn abnormal returns in a sample of growth (low BM) firms, suggesting that the usefulness of F-score strategy is not just a phenomenon in value firms as documented in previous literature.

Whilst the authors' paper documents economically significant returns obtained from the F-score strategy, the authors do not examine what drives the abnormal returns.

The results provide supporting evidence for the use of financial statement analysis as a screening tool to improve the performance of value investment in Vietnam stock market and for the training of financial reporting and fundamental analysis in universities.

The authors' research is the first study examining the F-score strategy in Vietnam that provides insights about the usefulness of fundamental analysis in separating winners and losers in a frontier market and contributes to the literature on fundamental analysis and market efficiency in emerging and frontier markets.

To achieve business success in a competitive market, hospitality firms are urged to search for different ways to enhance the firms' innovation capabilities. Drawing on dynamic capability theory, this study examined the role of entrepreneurial leadership in promoting product and process innovation through the mediating effect of innovation strategy and the moderating effect of knowledge acquisition.

Data were collected through a time-lagged (two waves, two months apart) survey from 137 managers and 322 employees working in 103 Vietnamese hotels. Structural equation modeling (SEM) was used to test the proposed hypotheses in our conceptual model.

The findings revealed that entrepreneurial leadership is positively associated with both product and process innovation. In addition, these relationships are mediated by innovation strategy. While the relationship between innovation strategy and product innovation is moderated by knowledge acquisition, evidence was not obtained for the moderation effect of knowledge acquisition on the link between innovation strategy and process innovation.

The findings advance innovation and leadership literature by identifying the roles of entrepreneurial leaders in managing an organization as a dynamic system and developing appropriate innovation strategy to adapt to rapidly changing environments. In addition, this study offers important implications for hospitality firms that are investing in innovation activities and are seeking ways to promote the firms' innovation of products and processes.

This study aims to investigate the effects of entrepreneurial leadership on service innovation in the hospitality industry and examine the mediating effects of market-sensing capability and knowledge acquisition. Additionally, the study explores the moderating role of competitive intensity in the relationships between market-sensing capability, knowledge acquisition and service innovation, drawing on the dynamic capability theory and resource dependence theory.

The data for this study were obtained from 322 employees and 137 leaders working in 103 hotels in Vietnam, using a time-lagged approach. The collected data were analyzed using structural equation modeling in SPSS Amos 28.

The results of this study reveal a significant positive association between entrepreneurial leadership and service innovation, with mediation effects observed through both knowledge acquisition and market-sensing capability. Moreover, the findings demonstrate that competitive intensity moderates the association between knowledge acquisition and service innovation.

The results of this study provide implications for hospitality firms to cultivate entrepreneurial leadership through leadership training and development programs and enhance their dynamic capabilities (i.e. market-sensing capability and knowledge acquisition) to allow them to survive and develop in a competitive market.

This study advances entrepreneurial leadership research in the hospitality context by identifying mediating and moderating mechanisms that translate entrepreneurial leadership into hospitality firms’ service innovation.

This study aims to explore the impact of personality traits on self-perceived employability (SPE) and test if the associations are mediated by knowledge sharing (KS) through online learning during the COVID-19 pandemic. In addition, the moderation effect of trust in the relationship between KS and SPE was examined.

Based on Big Five Personality Trait Model and KS model, the authors proposed and tested the research framework with 341 samples collected from university students who experienced online learning during the social distancing caused by the COVID-19 pandemic. The measurement model was assessed to confirm the validity and reliability of the structure, then hypothesis testing was performed with the partial least square-structural equational model (PLS-SEM).

The results showed that extraversion and agreeableness positively affected SPE through KS. Moreover, trust played a moderating role on the effect of KS on SPE.

Based on the research findings, the authors suggest that academic institutions, especially universities, should provide opportunities for students to explore their personality traits. Second, the university should organize specific activities that promote knowledge sharing among students. Third, the university should encourage the creation of platforms aimed at sharing knowledge in a reliable way that increases trust in responsiveness.

The present study contributes to the literature on SPE by presenting immediate empirical evidence on the relationship between personality traits and SPE, along with mediating and moderating effects. These findings provide meaningful implications for higher education institutions that implement online learning during challenging circumstances.

The purpose of this paper is to investigate how perceived organisational support (POS) enhances the well-being of migrant workers in Taiwan by strengthening their resilience. In addition, the moderating role of ethical leadership in this association was investigated based on the conservation of resources (COR) theory.

The data were gathered from migrant workers from Southeast Asian countries, including Vietnam, Indonesia, Thailand and the Philippines with structured questionnaires during the COVID-19 pandemic. A total of 420 samples were analysed by testing the mediation and moderation model.

The results showed a significant effect of POS on migrant workers' well-being in Taiwan through the mediating role of resilience. Moreover, ethical leadership moderated the effect of POS on employee resilience and work well-being.

The sample was restricted to Southeast Asian migrant workers who were employed in industrial sectors in Taiwan. The study considered several demographic variables, including language proficiency, nationality and marital status, which could result in cultural and language biases. A cross-sectional design and self-reported data were utilised, which could potentially create common method variance biases and inflated correlations across the research variables.

The present study may be helpful to organisational leaders in the process of designing approaches for promoting a people-oriented and harmonious workplace. Employee well-being can be strengthened through employee resilience (individual factors), as well as POS and ethical leadership (organisational factors).

This study supports the use of COR theory in confirming POS as a resource that strengthens employees' resilience capabilities and work well-being. Employee resilience serves as a mediator of the relationship between POS and employee well-being. Ethical leadership serves as a moderator in strengthening the relationships between POS and employee resilience, as well as between POS and work well-being of migrant workers.