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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 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.

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.

The study examined the mediating and moderating roles of engagement and trust in the relationship between digital marketing and purchase intentions in the banking industry.

The study was quantitative and cross-sectional and used a sample of 462 respondents drawn through a combination of purposive and convenience sampling techniques. The main method of data analysis was the covariance-based structural equation modeling used to assess the paths relationships, using the Amos v.23 software. Prior to that, a confirmatory factor analysis was done to assess the reliability and validity of the instrument.

The empirical findings support the hypothesized relationship between digital marketing and purchase intention of banks’ services. Consumer engagement partially was found to mediate the association between digital marketing and purchase intentions. Finally, consumer trust moderates the relationship between digital marketing and consumer engagement.

Given digital marketing is evolving with new tools and channels coming up by the day, we recommend that future studies should explore others such as search engine marketing, affiliate marketing, content marketing, display advertisement etc. These will help give a broader perspective to the digital marketing strategy and its effect on consumers’ purchase intentions of banks’ services.

The study makes a strong case for the use of multi-channel and/or integrative approach, improving digital infrastructure and systems, adopting new and emerging digital tools/channels such as artificial intelligence, chatbots among others to facilitate digital marketing strategy implementation while ensuring active consumer engagement. It further underscores the need for managers to build trust and regularly engage consumers through their digital marketing channels.

The integration of the variables in the study provides new empirical understanding and extends knowledge in digital marketing theory. It also serves as a foundation for future studies to explore other areas in the digital marketing, especially from a developing digital economies perspective.

This study aims to investigate the emerging and attractive phenomenon of sustainable performance influenced by the role of effective knowledge management with the mediation effect of green innovation. This study incorporated the formative construct of knowledge management, which consists of knowledge creation, acquisition, knowledge sharing and knowledge application that collectively predict sustainable performance and enable the firms to become innovative under a greening perspective. This study contributed to the body of knowledge by explaining the effect and influence of knowledge management practices and greening perspective on sustaining performance.

The empirical evidence of this relationship is examined in the current research to establish effective knowledge management practices for ensuring sustainability in Malaysia’s production and service industry. The data was collected from individuals from Malaysia’s small and medium enterprise (SME) sector by using a convenience sampling technique, and analysis was performed by using the SmartPLS4.

This study’s results revealed that knowledge management influences performance by inclusion of green practices. Similarly, green innovation predicts sustainable performance; finally, green innovation mediates the relationship between knowledge management and sustainable performance. Organizations are required to ensure knowledge management practices, including the creation of knowledge, acquisition, sharing and application of knowledge to sustain performance, with a mediation effect and an essential element of green innovation that empirically explains the association between knowledge management practices and performance.

The scope of research is limited and restricts the capacity of findings for a broader context inside Malaysia. There is a need to consider the organizational culture, contextual elements and leadership styles in investigating and explaining the critical phenomenon of sustainable performance.

Organizations are required to ensure knowledge management practices, including the creation of knowledge, acquisition, sharing and application of knowledge to sustain performance, with a mediation effect and an essential element of green innovation that empirically explains the association between knowledge management practices and performance.

Sustainable performance has the potential to increase the economic, social and environmental concerns of the firm, as strategies must be performance-centric to achieve the objectives. This research effort can assist Malaysia’s SME sector from various perspectives. This study provides the basis for taking the initiatives for knowledge management by focusing on creation, acquisition, sharing and application practices for achieving sustainable performance. This study incorporated the emerging concept of green innovation for its actions and strategies to achieve sustainable performance, and the actions of firms to adopt and implement the green practices that influence sustainable performance.

The framework for this study is novel. This study has been conducted to determine the sustainable business performance influenced by knowledge management, technological advancements and green supply chain management, moderated by leadership support. This study incorporated the formative construct of knowledge management, which consists of knowledge creation, acquisition, knowledge sharing and knowledge application that collectively predict sustainable performance and enable the firms to become innovative under a greening perspective. This study contributed to the body of knowledge by explaining the effect and influence of knowledge management practices and greening perspective on sustaining performance.

Spirituality serves as an ethical benchmark for shaping human and brand identity. Only a few studies have recently attempted to examine the impact of spiritual attributes on customer behavior. This study extends the current literature and aims to develop a research model to investigate spiritual brand attributes toward customers’ behavior. The study employs the stimulus–organism–response (SOR) model as a theoretical signpost to construct the research model. Driven by this chapter, future research opportunities are presented, and the opportunity for empirical research is also illustrated.

This study empirically tests the influence of key elements on intent to use electronic (E)-ticket through the “Stimulus–Organism–Response (SOR)” framework and structural equation model. Results highlight factors such as E-trust Technology, Ease of Use, E-satisfaction, Intention to Purchase E-ticket, Price Perception, and Usefulness; the study comprehensively analyzes the factors influencing the decision-making process of consumers when it comes to purchasing E-tickets. The research employs a hypothesis-driven approach and gathers survey results from 408 observants to find out the intention of consumers to use E-tickets for using transportation services, which help transportation providers understand the importance of its platform to benefit customers who are willing to change their perceptions from paper tickets to E-tickets, the reason customers buying E-ticket rather than paper ticket while using digitalization to help firms control their cost and building internal legitimacy by better managing their internal stakeholder.