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Source factors have long been a key construct in studies of word-of-mouth influence, but particularly for the digital context of electronic word-of-mouth (eWOM), source trustworthiness and parasocial relationships are worth a considerable focus. This study pays close attention to not only the effects source trustworthiness and parasocial relationships exert on eWOM influence but also the antecedents driving them. This study additionally considers the moderating role of brand credibility in the relationships between the two key constructs and eWOM influence. Confirmatory factor analysis (CFA) was conducted to assess the reliability and validity of the constructs.

A quantitative survey was sent to university students in Ho Chi Minh City, Vietnam, to collect 766 responses, which were then analyzed using an SEM approach. The sampling strategy was based on convenience and snowball sampling techniques to ensure a diverse representation of the student population. Respondents were asked to rate their perceptions of source trustworthiness, parasocial relationships, brand credibility, and eWOM influence regarding social media influencers they follow. The collected data were then analyzed using an SEM approach, utilizing software such as AMOS to validate the measurement model and test the proposed structural relationships.

The results confirm the strong impact of source trustworthiness and parasocial relationships on eWOM influence and recognize source authenticity to be the most powerful driver behind the two. Additionally, the findings suggest that brand credibility can positively moderate how source trustworthiness affects eWOM influence, with interaction effects examined through multi-group analysis.

Relevant implications for researchers and marketing practitioners are discussed, emphasizing the strategic selection of eWOM sources and the cultivation of brand credibility to enhance consumer engagement.

This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement restatement process.

This study aims to examine the economic context of Vietnam by analyzing data from 170 listed enterprises on the Vietnam stock exchange from 2010–2021. Feasible generalized least squares and robustness regression are conducted to give results and conclusions.

The results show that the KAMs disclosure in the financial statements has not really significantly affected the quality of an audit, so the KAMs disclosure does not have too much impact on the restatement of financial statements. However, this study found that the number of disclosed KAMs would partly reflect the shortcoming that exists in companies' financial statements.

The authenticity of financial statements is crucial for companies to meet auditor requirements, particularly KAMs. Restatements can influence business decisions and provide more accurate financial information to stakeholders. Thus, studying the impact of KAMs on restatement is essential for improving the veracity and reliability of financial statements.

This study clarifies the important role of KAMs in financial statements to recommend investors to be more careful in considering KAMs disclosed by auditors in audit reports. In addition, this study helps to add an overview of KAMs in emerging markets like Vietnam, as well as helps stakeholders to improve the legal system on Accounting – Auditing in Vietnam.

Corrosion of steel in marine environments poses a significant economic and environmental challenge because of its detrimental effects on marine structures and equipment. Traditional chemical inhibitors that mitigate corrosion often introduce harmful substances into the environment. As a result, there is a growing interest in exploring eco-friendly alternatives, such as plant-derived inhibitors, to reduce the environmental impact of corrosion protection strategies. The purpose of this study is to investigate the effectiveness of Phyllanthus urinaria extract as a green anti-corrosion additive for rebar steel in marine conditions.

Phyllanthus urinaria extract was prepared in the ethanol solution with the assistance of a sonicator. The steel’s surface upon addition of the extract was characterized using SEM, EDX and FTIR analysis. The electrochemical corrosion characteristics, including potentiodynamic polarization and electrochemical impedance spectroscopy, were used to evaluate the inhibitory performance of the extract on steel under simulated marine conditions (3.5% NaCl solutions).

The results of this study showed that with Phyllanthus urinaria extract’s content of 0.02% in NaCl solution of 3.5%, the corrosion rate decreased to about 30% compared to the controlled sample. Measurements of the inhibitory mechanism analysis study for all solutions from 0 mg/L to 1.114 mg/L of polyphenol from Phyllanthus urinaria extract showed a significant reduction in rebar corrosion rate, especially with 0.2228 mg/L polyphenol. Reinforcement can increase corrosion inhibition by up to 30% compared to the control sample.

To the best of the authors’ knowledge, this is the first study of using Phyllanthus urinaria extract as green inhibitor for protection of steel from the corrosion in the simulated marine solution. The protective mechanism for steel using Phyllanthus urinaria extract was investigated using the FTIR, SEM, EDX and electrochemical analysis. The results indicated that the polyphenols in the extract showed inhibition that could minimize the corrosion of reinforcement in marine environments.

This paper, drawing on self-enhancement theory and from employee perspective, aims to develop and validate an integrative theoretical model that centers on the trust–psychological ownership (PO) link to investigate information and communications technology (ICT) employee work outcomes.

A cross-sectional survey with PLS-SEM analysis of 424 employees in ICT industry in Ho Chi Minh City, Vietnam, reports that all of 10 hypotheses are empirically supported.

PO is found to be an important driver of employee flow, job performance and psychological wellbeing. Moreover, it is posited that trust acts a moderator of the relationship between flow experience and job performance, and between job performance and psychological wellbeing.

To the best of the authors’ knowledge, this paper is among the first to affirm that trust in work environment serves as both an enabler for PO and a moderator for the relationship between flow experience–job performance as well as between job performance–psychological wellbeing path. The study also affirms that flow state plays a mediating role in the PO–job performance path, and that job performance acts as a mediator in the flow experience–psychological wellbeing sequence. Finally, new evidence expectedly highlights the positive impact of job performance, a short-term work outcome, on psychological wellbeing, a long-term work outcome.

This study examines the influence of stock liquidity on stock price crash risk and the moderating role of institutional blockholders in Vietnam’s stock market.

Crash risk is measured by the negative coefficient of skewness of firm-specific weekly returns (NCSKEW) and the down-to-up volatility of firm-specific weekly stock returns (DUVOL). Liquidity is measured by adjusted Amihud illiquidity. The two-stage least squares method is used to address endogeneity issues.

Using firm-level data from Vietnam, we find that crash risk increases with stock liquidity. The relationship is stronger in firms owned by institutional blockholders. Moreover, intensive selling by institutional blockholders in the future will positively moderate the relationship between liquidity and crash risk.

Since stock liquidity could exacerbate crash risk through institutional blockholder trading, firm managers should avoid bad news accumulation and practice timely information disclosures. Investors should be mindful of the risk associated with liquidity and blockholder trading.

We contribute to the literature by showing that the activities of blockholders could partly explain the relationship between liquidity and crash risk. High liquidity encourages blockholders to exit upon receiving private bad news.

This study investigates how rational, coercive and emotional influence tactics affect key factors in managing relationships between marketing channel members, i.e. knowledge transfer, relational capital and channel conflict management.

A three-way time-lagged sample data were obtained from purchase managers of 559 firms across industries in Vietnam. Structural equation modeling was adopted to analyze the data and test hypotheses in the research model.

The results indicate that rational tactics positively affect knowledge transfer, relational capital and channel conflict management. However, coercive tactics have a contrasting effect and emotional tactics have a mixed impact on these three factors. Moreover, knowledge transfer and relational capital mediate the link between influence tactics and channel conflict management.

This study contributes to the extant literature by clarifying the mechanism through which different types of influence tactics affect the key factors in marketing channel relationship management. The findings highlight various tactics managers can use to foster knowledge transfer, relational capital and channel conflict management.

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.

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.

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.

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

This study aims to examine the relationship between a team’s value diversity (VD) and creativity and investigate the moderating effect of emotional intelligence (EI) to explain inconsistent results regarding this relationship.

We conducted a cross-sectional sequential study with 340 employees and tested the hypothesis in a laboratory setting with 180 undergraduate students.

EI had a moderating effect on the relationship between a team’s VD and creativity in that the relationship was positive among teams with high EI. However, the relationship tended to be negative in the long term among teams with low EI.

Managers should pay attention to how teams benefit from VD because it can help or harm team performance. By assigning people with different EI levels into suitable teams and providing EI interventions, organizations may manage affective consequences and enjoy more benefits of cognitive consequences resulting from VD.

No previous study has investigated the effect of a team’s EI in the relationship between VD and team creativity. Drawing on the categorization-elaboration model of diversity and affective events theory, through the present two-study design, we obtained data from multiple sources and improved limitations in measurements of previous studies, thereby broadening the literature by highlighting the dynamic relationship between a team’s EI, VD and creativity in the Vietnamese context.

This research has presented a paradigm model to explore the interrelationships among green human resource management practices, green innovation and sustainable performance, demonstrating its suitability within Vietnam's hospitality sector.

The study used a mixed-method approach, detailing the collection and analysis of both qualitative and quantitative data. In-depth interviews were carried out to examine various aspects of green human resource management practices. Following this, PLS-SEM statistical techniques were applied to survey responses to test the proposed hypotheses (N = 574).

This study identified several less common green human resource management practices, such as green job descriptions and analysis, green performance management, green health and safety, green involvement and empowerment and green discipline management that enhance green innovation and sustainable performance. Notably, the study highlighted the significant impact of green discipline management on green innovation and sustainable performance in the Vietnamese context.

The study emphasizes that hotel managers in Vietnam should recognize the crucial role of green innovation in effectively implementing green initiatives, as it is a key driver of sustainable performance in hotels.

This study developed a unique framework highlighting green innovation's mediating role. It demonstrates the relationships between green HR practices and environmental, economic and social performance, offering practical insights for hotel and business managers.

In the apparel industry, suppliers play a significant role, directly affecting customer service levels and business profits. Integrating sustainable requirements into supplier selection not only aligns with global environmental goals but also enhances business performance, social responsibility and overall industry well-being. This study aims to design a multi-criteria model to evaluate and select the most sustainable suppliers in the fashion industry, trying to balance the conflicts in the set of sustainable development criteria.

The integration of analytic hierarchy process (AHP) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) offers advantages in sustainable supplier selection within the apparel industry. The AHP plays a crucial role in engaging multiple decision-makers with conflicting criteria to reach a consensus during the decision-making process. Conversely, the TOPSIS is used to compute alternative ratings. By simultaneously determining criteria weights and incorporating stakeholder preferences, hybrid models enhance decision-making strength and overcome limitations observed in classical multi-criteria decision-making techniques.

This research identified and classified 16 critical criteria impacting the selection of apparel industry suppliers, focusing on sustainable development. The criteria were weighted, providing a robust statistical foundation for the selection model. The results indicated that the most influential criteria were staff training, production capability, flexibility and practice of recycling. The proposed sustainable supplier selection model explains to decision-makers how criteria influence supplier ranking results compared to traditional models, supporting managers in making informed and sustainable supply chain decisions through continuous updates and enhancements.

This research provides new insight into the weighted impact of factors related to sustainable supplier selection in the apparel industry. The combination of a precise process and scientific knowledge will improve the quality of sustainable supplier selection.