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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.

Institutional pressure and corporate social responsibility (CSR) are gaining increasing recognition in scholarly works; however, there is an apparent and unsettled relationship between these concepts and the concept of green marketing adoption (GMA) that influences efforts to gain a relative competitive advantage (RCA). This study is aimed at examining the roles of institutional pressure and CSR on GMA and RCA and proposes recommendations for promoting green marketing management and CSC in the banking industry in Vietnam.

In this study, partial least squares structural equation modeling is utilized to investigate the evolution of the structural model, while the hypotheses are evaluated using structural equation modeling (SEM). The data are scrutinized from 288 banking employees through an online survey.

The results show that the components of institutional pressure exert a significant impact on GMA and RCA, but the level and type of this impact differ. Additionally, the mediating role of the CSR variable in this relationship is revealed. Under the influence of institutional pressure, companies tend to increase their implementation of CSR activities, thereby promoting their GMA and RCA.

This study offers both theoretical and practical implications. Theoretically, this study adds to the extant evidence concerning the significance of CSR integration and institutional pressure to the advancement of GMA. In addition, maintaining a focus on fostering holistic GMA practices has enabled the banking industry in Vietnam to achieve an RCA.

This study aims to examine how entrepreneurial climate, gender inequality perception and self-efficacy affect female students’ entrepreneurial attitudes and intentions, with the moderating role of perceived family support.

This study collected data from 466 female students studying at universities in an emerging economy, i.e. Vietnam. This study assessed the proposed relationships between the examined variables using partial least squares structural equation modeling.

The results reveal that entrepreneurial climate, as a stimulus factor, significantly influences organism factors, including gender inequality perception, self-efficacy and attitude toward entrepreneurship. Furthermore, gender inequality perception is identified as a barrier to self-efficacy, attitude toward entrepreneurship and entrepreneurial intention. Also, self-efficacy positively influences attitudes toward entrepreneurship and both factors jointly predict entrepreneurial intention. Lastly, perceived family support moderates the relationships between entrepreneurial intention and its antecedents.

This study extends the extant knowledge about the factors affecting women’s entrepreneurial attitudes and behavior, especially in emerging economies. This study’s findings assist university managers, policymakers and researchers in developing effective strategies to reduce the adverse effects of gender inequality perception and promote women's entrepreneurial behavior.

This study explores the effect of local budget retention rate changes (RER) on total factor productivity (TFP) and its components in Vietnam.

The study employs a two-system generalized method of moments (GMM) estimator and data from 2012 to 2019 across all 63 provinces/cities of Vietnam.

The study finds that local budget retention rates significantly influence public investment, affecting scale and allocation efficiency. The reallocation of budgets between regions and from the central government to local levels incurs certain costs, often resulting in economically robust provinces experiencing reductions in their retention rates.

Recognizing the challenges of immediate structural budget changes due to cultural and historical factors, the study suggests a more gradual policy approach. It emphasizes the importance of policy predictability, as abrupt reductions in the retention rate lead to higher costs than gradual reductions, thus implementing budget policies with a clearer timeline. This study provides insight into local budget allocation regimes and their impact on productivity in transitioning countries.

First, the study provides fresh evidence of the impact of retention rate changes on TFP and its components in Vietnam. Second, the study provides insights into the mechanisms of the nexus of increased budget spending, capital efficiency and, most importantly, attaining improvement in education. We also offer further insights into inefficient budget allocation agents in Vietnam, especially in large cities, which should alert scholars to explore this topic further in the future.

This study aims to explore the synergistic effect of oxide nanoparticles (ZnO, Fe₂O₃, SiO₂) and cerium nitrate inhibitor on anti-corrosion performance of epoxy coating. First, cerium nitrate inhibitors are absorbed on the surface of various oxide nanoparticles. Thereafter, epoxy nanocomposite coatings have been fabricated on carbon steel substrate using these oxide@Ce nanoparticles as both nano-fillers and nano-inhibitors.

To evaluate the impact of oxides@Ce nanoparticles on mechanical properties of epoxy coating, the abrasion resistance and impact resistance of epoxy coatings have been examined. To study the impact of oxides@Ce nanoparticles on anti-corrosion performance of epoxy coating for steel, the electrochemical impedance spectroscopy has been carried out in 3% NaCl solution.

ZnO@Ce3+ and SiO2@Ce3+ nanoparticles provide more enhancement in the epoxy pore network than modification of the epoxy/steel interface. Whereas, Fe2O3@Ce3+ nanoparticles have more to do with modification of the epoxy/steel interface than to change the epoxy pore network.

Incorporation of both oxide nanoparticles and inorganic inhibitor into the epoxy resin is a promising approach for enhancing the anti-corrosion performance of carbon steel.

This study aimed to investigate the impact of job embeddedness (JE) on the turnover intention (TI) of the public sector with the mediating effect of the individual factor (i.e. life satisfaction [LS]) and the moderating effect of the leadership style (i.e. ethical leadership [EL]).

This study adopted a quantitative design to collect data from 236 employees working in the public sector in Vietnam through field research using structured questionnaires. Data were analysed using partial least squares structural equation modelling (PLS-SEM) to test the hypotheses.

The results show that JE negatively affects the TI of public sector employees through the mediation effect of LS. Additionally, this study indicates that EL moderates the relationship between JE and TI.

This study implies that public sector stakeholders should consider both individual and contextual factors to manage and retain employees. In addition to addressing employees' embeddedness with the organisation and community and their LS, public organisations need to focus on hiring, training and promoting ethical leaders.

This study highlights the role of embeddedness within both the organisation and the community, along with the role of EL in the LS and TI of public sector employees.

This study explores the integration of smallholder farmers into the export market in Vietnam, an emerging economy. By introducing a prospective framework, we seek to provide insight into factors that influence this integration process.

This study examines the expected growth and entry of Vietnamese smallholder farmers into high-value export markets. We collected information from 200 independent farmers as well as from five local extension workers, who provided information on 50 farmers.

The study reveals that the adoption of new business models is more influential than the variables traditionally included in models of export-market integration in predicting expected growth and entry into high-value export markets. In addition, the results highlight divergent views between farmers and extension workers regarding the role of collectors, with farmers perceiving collectors as potential partners, while extension workers see them as impediments to growth.

The prospective model presented in this study highlights the importance of policy interventions aimed at promoting new business models and addressing infrastructure and capital constraints for the sustainable transformation of agricultural sectors in emerging markets.

This is one of the first articles to apply a prospective approach to export-market integration and demonstrate its efficacy through an empirical study. The suggested prospective approach could facilitate the design of policies aimed at export-market integration within the context of dynamic, emerging markets.

Green knowledge management (GKM) has become a more prominent research topic because of its ability to balance business sustainability, performance and society's well-being. The purpose of this paper is to study how GKM literature evolved before and after two major events: the introduction of sustainable development goals (SDGs) and the first conceptualization of GKM. In this paper, GKM is holistically examined following the stages of the knowledge management cycle, a framework for organizational knowledge-processing phases.

This study performed a bibliometric analysis of 1,274 papers related to GKM from 1995 until January 2024.

Over the three decades, this research outlined the intertwined relationships between core themes in the domain such as knowledge management in the context of corporate social responsibilities, sustainable development (SD), competitive advantage and so on, and popular theories. GKM evolved from an “industrial and technical view” of knowledge management to a more emerging perspective of a “social process.” Emerging themes were identified such as green innovation, information security or organizational learning sub-themes with key technologies like block-chain, big data analytics and artificial intelligence. Future research can explore themes such as green knowledge integration, green entrepreneurship, green supply chain and green knowledge integration capabilities.

This review offers practitioners a holistic picture of GKM to tackle emerging environmental concerns and increase businesses' competitive advantages. This study provides insights into the future practices of GKM, incorporating emerging technological advancement, to gain green intellectual capital and build dynamic capabilities for sustainability.

To the best of authors’ knowledge, this study is the first to provide a comprehensive picture of the GKM literature, from its earliest forms of corporate social responsibility and SD until the introduction of SDGs, and in combination with the evolution of knowledge management cycle stages.

This paper aims to propose a dynamic stochastic general equilibrium (DSGE) model for the State Bank of Vietnam (SBV) to assess the response from the household sector to monetary policy shocks through the consumption function. Moreover, the transmission from monetary policy to household consumption and income distribution is experimented with through the vector autoregression (VAR) model.

In this study, the authors used the maximum likelihood estimation to estimate the DSGE and VAR models with the sample from 1996Q1 to the end of 2021Q4 (104 observations).

The DSGE model’s results show that the response of the household sector is as expected in the theory: a monetary policy shock occurs that increases the policy interest rate by 0.29%, leading to a decrease in consumer spending of about 0.041%, the shock fades after one year. Estimates from the VAR model give similar results: a monetary policy shock narrows income inequality after about 2–3 quarters and this process tends to slow down in the long run.

Based on the research results, the authors propose policy implications for the SBV to achieve the goal of price stability, and stabilizing the macro-economic environment in Vietnam.

The findings of the study have theoretical contributions and empirical scientific evidence showing the effectiveness of the implementation of the SBV’s monetary policy in the context of macro-instability, namely: flexibility, caution and coordination of different measures promptly.