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The transition from fossil fuel-based energy systems to renewable energy sources, commonly referred to as the energy transition, is essential for combating climate change. However, comprehensive studies that thoroughly examine the financial mechanisms involved in this process are lacking. Despite the availability of various financial tools, there is a notable absence of extensive research that synthesizes and categorizes these mechanisms into broad groups.

A systematic literature review is used to explore a comprehensive framework for financial mechanisms related to the energy transition and their application across six stages of the process.

The framework of financial mechanisms for energy transition encompasses these six factors: public financing mechanisms, private financing mechanisms, market-based mechanisms, innovative financing mechanisms, risk mitigation instruments and institutional support and capacity building.

This is the first study that thoroughly reviewed the financial mechanisms involved in the energy transition process.

This study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.

This study uses a sample of 1,363 observations from 2016 to 2019. This study manually collects data on audit partner tenure. Using Datastream financial data, this study calculates abnormal accruals using the modified-Jones models (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005), which are used as the proxy for earnings management. This study runs Ordinary Least Squares regressions to test this study’s hypothesis.

The results show that audit partner tenure is positively related to abnormal accruals. Cross-sectional analyses indicate that the relationship between audit partner tenure and abnormal accruals is more pronounced for firms that are audited by non-Big Four auditors and for firms that have chief executive officer-chairperson duality, suggesting that weak corporate governance is a channel for the established relationship. The evidence also shows that audit partner tenure is negatively associated with the magnitude of income-decreasing accruals but has no relationship with income-increasing accruals. This study’s findings are robust for several tests, including using the propensity score matching approach.

To the best of the authors’ knowledge, this study is the first to provide evidence of the relationship between audit partner tenure and earnings management in Vietnam.

This study investigates the interplay between flood risk, financial constraints and buyer behavior in the housing market. It aims to discern how flood experience influences housing choices, particularly among financially constrained buyers.

Using hedonic pricing models and probit analysis, this research examines the implicit prices of house characteristics and evaluates the determinants of housing choices, considering factors such as flood risk, financial status and past flood experience.

The study underscores that lower house prices incentivize buyers to opt for homes in flood-prone areas, thereby increasing their vulnerability to flood risks. Consequently, financial constraints exacerbate this situation, compelling low-income buyers to accept higher flood risks. However, flood experience fosters risk awareness among buyers, encouraging them to steer clear of flood-prone areas, albeit with lesser efficacy among financially constrained individuals.

This research contributes to the understanding of how flood risk and financial limitations shape housing decisions. It highlights the role of flood experience in influencing buyer behavior and emphasizes the need for targeted policies to mitigate flood-related risks in the housing market, particularly among economically vulnerable populations.

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.

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.