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This study examines the impact of schooling on risk perceptions and the moderation role of a non-cognitive skill, locus of control.

Using information from the Thailand Vietnam Socio Economic Panel data set, the study employs Generalised Method of Moments (GMM) to address the potential endogeneity problem of the schooling variable.

The findings indicate that a higher level of willingness to take risks is correlated with additional schooling years. In other words, those with higher levels of education are more prone to take more risks. The result demonstrates that the association between education and risk attitudes is moderated by locus of control.

This study contributes to the growing literature on education in emerging countries by addressing the endogeneity problem of schooling variables using the GMM method. Moreover, this study examines the mediating role of personal non-cognitive skills, namely locus of control, in the relationship between education and risk attitudes.

This study aimed to examine the impact of learning organization (LO) on job satisfaction and individual performance in Vietnamese enterprises. The study further explores the mediating effect of job satisfaction on the relationship between learning organization and employee performance.

Data were collected from 653 employees from various types of organizations in Vietnam. Structural equation modeling was implemented to test the hypotheses.

The results revealed that the proposed research model was supported. Results indicated that LOs positively influenced employees’ job satisfaction and the broader range of their individual performance. In addition, employees’ job satisfaction motivated them to achieve higher performance levels. The study also found a mediating effect of job satisfaction on the relationship between LO and employee performance. The results underscore the importance of implementing an LO culture for individual outcomes such as job satisfaction and employee performance in the Vietnamese cultural context, which is based on socialism and Confucianism.

To the best of the authors’ knowledge, this is the first study to examine the relationships among LO, job satisfaction and individual employee performance in the Vietnamese context. The results offer a deeper understanding of the LO concept in the Vietnamese cultural context and highlight the cultural impact on the LO concept and its effects. The results suggest how the LO concept is applied in the Vietnamese context.

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

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.

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.

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.

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.

Poor mental health is a well-recognized issue in the construction sector. However, there is still little understanding of factors affecting construction employees’ awareness of mental health problems (MHP). This study aims to investigate the awareness of MHP among construction employees using the Health Belief Model (HBM). The research explores how various factors, such as perceived susceptibility, perceived severity, perceived benefits, perceived barriers, cues to action and self-efficacy, shape MHP awareness within the construction sector.

A structured four-step research methodology was employed. First, a literature review and expert validation identified 28 variables relevant to MHP awareness. A questionnaire was then developed and distributed to construction employees in Vietnam, with 238 valid responses collected. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were employed to validate the evaluation model. After that, fuzzy synthetic evaluation (FSE) was used to assess the importance of each dimension of MHP awareness.

The results indicate that perceived barriers and perceived benefits were the two most significant factors in MHP awareness. The remaining dimensions – perceived susceptibility, perceived severity, cues to action and self-efficacy – were found to have a lesser but notable impact on MHP awareness.

This research comprehensively analyzes MHP awareness among construction employees using the HBM framework. The findings suggested that Vietnamese firms should focus on increasing cues to action and self-efficacy to improve MHP awareness among construction employees. This study also proposed that construction firms should provide more stress-reduction activities and training programs suitable to the Vietnamese context for their employees.