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Article
Publication date: 17 February 2023

Hanh Minh Thai, Khue Ngoc Dang, Normaziah Mohd Nor, Hien Thi Nguyen and Khiem Van Nguyen

This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.

Abstract

Purpose

This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.

Design/methodology/approach

This study investigates the relationship between corporate tax avoidance and stock price crash risk using the sample consisting of listed firms in Vietnam for the period of 2011–2020 using panel regressions.

Findings

The authors find that there is a positive relationship between tax avoidance and stock price crash risk. Foreign ownership weakens the impacts of tax avoidance on stock price crash risk, while managerial ownership strengthens the impacts. Female Chief Executive Officers (CEOs) and female chairpersons weaken this relationship. Board gender diversity and state ownership have insignificant moderating impacts.

Practical implications

These findings could help the stock market build better internal monitoring mechanisms to reduce the impacts of tax avoidance on future stock price crash risk. Investors can recognize the characteristics of corporate governance, especially foreign ownership, managerial ownership, female CEOs and female chairpersons when making investment decisions. The policy makers should consider policies to attract foreign investment and support women entrepreneurship.

Originality/value

This paper contributes to the literature on the impacts of tax avoidance on stock price crash risk in emerging countries. This paper is the first to investigate the influence of corporate governance mechanisms including state ownership, foreign ownership, female CEOs and chairpersons and board gender diversity on this relationship.

Details

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

Keywords

Article
Publication date: 31 August 2023

Cong Doanh Duong and Ngoc Xuan Vu

This research adopts the social cognitive career theory (SCCT) and a moderated mediation model to investigate the moderating impacts of entrepreneurial fear of failure (FOF) and…

Abstract

Purpose

This research adopts the social cognitive career theory (SCCT) and a moderated mediation model to investigate the moderating impacts of entrepreneurial fear of failure (FOF) and gender on the direct and mediation relationships between entrepreneurial education (EE), entrepreneurial self-efficacy (ESE) and entrepreneurial intention (EI).

Design/methodology/approach

The authors utilized a three-phase random sampling to compile a dataset from 1,890 graduate students from nine universities and higher education institutions in Vietnam. Cronbach's alpha and confirmatory factor analysis results showed that the key study variables were reliable and valid. Harman's single-factor method and other tests of analysis assumptions ruled out common method bias and other confounding factors. The authors utilized the PROCESS macro to test a hypothesized moderated mediation model that included direct, indirect and conditional indirect effects.

Findings

The findings yield that ESE partially and positively mediates the relation between EE and EI. FOF was found to negatively moderate the impacts of EE on ESE and EI, and the direct effect of ESE on EI among females is stronger than among males. More importantly, the mediation influence of FOF on the linkage between EE and EI becomes weaker when the level of FOF is high, yet this mediation relationship among females is higher than among males at all levels of FOF.

Practical implications

The results of this research are valuable for educators, policymakers and practitioners so that they may inspire individuals' entrepreneurial pursuits, especially those of female entrepreneurs.

Originality/value

This study significantly contributes to the entrepreneurship and gender literature by applying the SCCT to elucidate the moderated mediation impacts of FOF, ESE and gender on the relationship between EE and EI.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

Keywords

Open Access
Article
Publication date: 11 October 2021

Pham Dinh Long, Bui Quang Hien and Pham Thi Bich Ngoc

This study focuses on analyzing the relation between money supply, inflation and output in Vietnam and China.

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Abstract

Purpose

This study focuses on analyzing the relation between money supply, inflation and output in Vietnam and China.

Design/methodology/approach

Using the error correction model and the vector autoregression model (ECM and VAR) and the canonical cointegration regression (CCR), the study shows similar patterns of these variable relations between the two economies.

Findings

The study points out the difference in the estimated coefficients between the two countries with different economic scales. While inflation in Vietnam is strongly influenced by expected inflation and output growth, inflation in China is strongly influenced by money supply growth and output growth.

Originality/value

To the best of the authors’ knowledge, this is the first empirical and comparative research on the relation between money supply, inflation and output for Vietnam and China. The study demonstrates that the relationship between money supply, inflation and output is still true in case of transition economies.

Details

Asian Journal of Economics and Banking, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2615-9821

Keywords

Article
Publication date: 16 November 2023

Le Thanh Ha, Thanh Trung To, Nguyen Thi Thanh Huyen, Ha Quynh Hoa and Tran Anh Ngoc

This study aims to analyze the effects of e-government on corruption prevalence by using a sample of 29 European countries over the period 2012–2019.

Abstract

Purpose

This study aims to analyze the effects of e-government on corruption prevalence by using a sample of 29 European countries over the period 2012–2019.

Design/methodology/approach

This paper uses the panel corrected standard errors (PCSE) model to mitigate the problems of cross-sectional dependence. The PCSE model is also considered to reexamine the findings when the presence of heteroscedasticity, fixed effects and endogeneity issues are taken into account. The theoretical model incorporates one-year-lagged explanatory variables to deal with endogeneity. The autoregressive distributed lag method using the dynamic fixed effects estimator is chosen to deal with the time and country-fixed effects in the effort to measure the short- and long-run effects of e-government more precisely.

Findings

The results indicate that e-government plays a critical role in improving the population’s perception of corruption. Furthermore, e-government appears to have an effect in the short run. Notably, the estimation results show that there is a nonlinear relationship between e-government, especially user centricity and key enablers and the corruption perception index in the U-shaped curve.

Practical implications

The short-run and nonlinear effects of e-government on corruption prevalence suggest that the fight against corruption requires countries to pursue a consistent and continuous improvement and development of the e-government system.

Originality/value

The authors contribute to the literature by providing a consistent and precise answer to this relationship in the case of European countries. Another contribution of the work is to use diverse indicators to reflect e-government in a typical country, which helps us confirm the reliability and robustness of the findings.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 31 May 2022

Ky Nam Nguyen, Quang Anh Phan and Ngoc Minh Nguyen

This paper aims to examine the management status quo of archaeological heritage in Vietnam seen in the case of Vuon Chuoi, a complex of Bronze Age sites located in Central Hanoi…

Abstract

Purpose

This paper aims to examine the management status quo of archaeological heritage in Vietnam seen in the case of Vuon Chuoi, a complex of Bronze Age sites located in Central Hanoi, which has been believed to be Hanoi’s first human settlement. Like other archaeological sites located in urban areas, this site has been under threat of destruction caused by land encroachment pressure. Although researchers have long waged a campaign for preservation, the dissensus among key stakeholders and the dispute over responsibility have left this site at the heart of an interminable polemic over legislation.

Design/methodology/approach

This research utilises a qualitative approach, and the primary data were collected throughout multiple field trips in 2019 and 2020. Several open-ended interviews were conducted with various state and nonstate actors involved in the Vuon Chuoi Complex’s management process. The discussion was also supported by analysing related legal documents retrieved from national archives and official online directories.

Findings

This paper dissects the current legislative and administrative framework applied in governing heritage in general and archaeological sites in Vietnam, in particular. The results indicate that existing flaws in Vietnam’s legal system are detectable, and the unsystematic organisation has led to deferment of the decision-making processes. Also, there is an apparent difference found in the attitude of the bodies in charge toward the treatment of listed and unlisted sites.

Originality/value

This research outlines that in the wake of urbanisation and industrialisation in Vietnam, a consensus among key stakeholders and an inclusive legal system are required to help preserve archaeological sites in urgent need of attention. Although several Vietnamese laws and regulations have been put into practice, they have shown critical barriers and gaps in conserving Vietnamese cultural heritage.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 19 October 2023

Teck Lee Yap, Rajkishore Nayak, Nhung T.H. Vu, Duy Tung Bui, Thi Thu Tra Pham and Darcy W.E. Allen

Blockchain-based traceability technology (BTT) is an emerging digital technology that claims to have the potential to fulfil the demand for traceability to safeguard fruit safety…

Abstract

Purpose

Blockchain-based traceability technology (BTT) is an emerging digital technology that claims to have the potential to fulfil the demand for traceability to safeguard fruit safety. Drawing on the technological, organisational and environmental (TOE) framework, this study aims to investigate the perceived facilitators and barriers that influence the behavioural intentions of multiple stakeholders in the Vietnamese fruit supply chain (i.e., farmers, trading enterprises and consumers) to adopt BTT.

Design/methodology/approach

This study utilised a qualitative approach of semi-structured in-depth interviews with 60 stakeholders in the Vietnamese fruit supply chain to achieve the research objectives. NVivo 12 was employed to analyse the collected data using content and thematic analysis.

Findings

The findings identify several perceived facilitators that motivate BTT adoption. These include trust, transparency, business performance, the formation of alliances, consumer awareness of food safety and ethical agricultural practices, fruit branding and the pivotal role of farmers' cooperatives. Meanwhile, the perceived barriers to BTT adoption include a lack of digital literacy amongst the stakeholders, poor organisational culture, the high cost of traceability-enabled products and data privacy and security governance.

Practical implications

This study suggests that technology awareness and perceived facilitators and barriers should be incorporated into the design and deployment of blockchain-based traceability technology in the agri-food supply chain in developing countries.

Originality/value

To the best of the authors' knowledge, this study is the first qualitative paper that attempts to fill the research gap of understanding the perceived facilitators and barriers that influence the intentions of multiple stakeholders in the fruit supply chain to adopt BTT in the context of a developing economy.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 31 January 2024

Malik Muneer Abu Afifa, Tho Hoang Nguyen, Lien Thuy Le Nguyen, Thuy Hong Thi Tran and Nhan Thanh Dao

This study aims to examine the relationship between blockchain technology (BCT) adoption and firm performance (FIP) mediated by cyber-security risk management (CSRM) in the…

Abstract

Purpose

This study aims to examine the relationship between blockchain technology (BCT) adoption and firm performance (FIP) mediated by cyber-security risk management (CSRM) in the context of Vietnam, a developing country. Besides, the mediating effect of risk-taking tendency (RTT) has been considered in the BCT–CSRM nexus.

Design/methodology/approach

Data is collected using a survey questionnaire of Vietnamese financial firms through strict screening steps to ensure the representativeness of the population. The ending pattern of 449 responses has been used for analysis.

Findings

The findings of partial least squares structural equation modeling demonstrated that CSRM has a positive effect on FIP and acts as a mediator in the BCT–FIP nexus. Furthermore, RTT moderates the relationship between BCT and CSRM significantly.

Practical implications

This study introduces the attractive attributes of applying BCT to CSRM. Accordingly, managers should rely on BCT and take advantage of it to improve investment resources, business activities and functional areas to enhance their firm's CSRM. Especially, managers should pay attention to enhancing their RTT, which improves FIP.

Originality/value

This study supplements the previous literature in the context of CSRM by indicating favorable effects of BCT and RTT. Additionally, this study identifies the effectiveness of RTT as well as its moderating role. Ultimately, this paper has been managed as a pioneering empirical study that integrates BCT, RTT and CSRM in the same model in a developing country, specifically Vietnam.

Details

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

Keywords

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