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Climate change increases systematic risk for firms, especially those in the agricultural industry. Therefore, the need to examine the consequences of climate-related risks on agribusiness companies' financial performance across the globe and emerging markets has risen. In this context, the paper aims to investigate the effects of climate change risks on the financial performance of agriculture listed firms in Vietnam.

The study sample includes 77 Vietnamese listed firms in the agricultural industry in the period of 2015–2019. The authors chose temperature, wind, rainfall and humidity proxies to measure climate change. The OLS regression, random regression and sub-sample analysis have been used to examine the impacts of climate risks on firms' financial performance.

Empirical results show that rain and temperature have positive impacts on financial performance of Vietnamese agriculture listed firms, while wind and humidity have insignificant impacts on financial performance.

The research helps researchers, businesses, practitioners and policymakers interested in the agricultural industry, especially those in developing and emerging countries, to develop a deep understanding of the impact of climate change risks on firm performance and therefrom prepare necessary measures to reduce the negative impacts.

This study adds to the literature stream on the impacts of climate change on financial performance. It is the first study to investigate this impact in Vietnam, a country which depends mainly on agriculture.

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.

The theoretical and empirical relationships between corporate social responsibility (CSR) and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only in developed countries but also in emerging countries. This paper aims to investigate the moderating effect of different aspects of corporate governance, which are foreign and state ownership, board size and board independence, on the relationship between CSR and financial performance.

A sample of Vietnamese listed firms is analyzed. Robust regression analysis is performed using ordinary least squares as well as fixed-effects and two-stage least squares model.

Ordinary least squares regression results show that CSR activities affect the financial performance of firms positively. Furthermore, corporate governance features like foreign ownership, board size and board independence strengthen the positive relationship between CSR and financial performance, but there is no such impact of state ownership.

Previous studies mostly investigate the direct effect of CSR on financial performance. A few studies examine the moderating effect of corporate governance, which is ownership concentration and board gender diversity. As an emerging country, Vietnam has some specific characteristics on corporate governance. This paper contributes by investigating the moderating effect of few major aspects of corporate governance, which are foreign and state ownership, board size and board independence.

This study explores how authentic assessment has helped improve self-perception of leadership skills among business students in a developing society where authentic assessment is not popular.

Data on self-perception of leadership was collected using the Leadership Skills Inventory. Collected data was analyzed using Principal Component Analysis, two-way ANOVA, and Multiple Regressions.

Authentic assessment designed toward enriching teamwork positively affects leadership development. Students' involvement in extra-curricular activities fosters the impact of authentic assessment on self-perception of leadership. Female students demonstrate higher self-confidence in leadership, which is surprising to the conventional view of cultural expectations. Work-integrated learning assessment or cross-country real-trade data assessment projects do not trigger gender biases in self-perception of leadership.

Our study emphasizes the importance of group work authentic assessments and a work-integrated approach to authentic assessment design in business education.

The results provide meaningful implications regarding authentic assessment development in business education in a developing country where authentic assessment is not common at high school and university levels.

Drawing upon the conservation of resources (COR) theory, this paper investigates the moderated mediation model linking benevolent leadership to organizational citizenship behaviors towards the organization (OCBO) and towards individuals (OCBI) in the context of higher education. The mediating roles of leader-member exchange and affective commitment as well as the moderating roles of the two attachment styles—attachment anxiety and attachment avoidance—are also examined.

Data were collected from a sample of 333 university lecturers and analyzed using partial least square structural equation modeling (PLS-SEM).

The results demonstrate that leader-member exchange and affective commitment are mediating resources that help benevolent leaders motivate university lecturers to engage in two types of OCBs. Moreover, attachment anxiety and attachment avoidance act as the respective enhancer and inhibitor for the indirect effects of benevolent leadership on both OCBs through leader-member exchange. In contrast, the relationships between benevolent leadership and two types of OCBs through the mediating role of affective commitment are not contingent on the attachment styles of lecturers.

The findings suggest that university leaders who aim at promoting OCBs among lecturers should deploy benevolent leadership style to facilitate a positive social exchange relationship as well as foster their affective commitment. Such leadership style is especially effective in influencing lecturers who possess attachment anxiety personality traits.

This pioneer research develops and empirically tests a COR theory-grounded moderated mediation model pertaining to benevolent leadership and lecturers' OCBs. The findings contribute to the educational management literature by demonstrating that benevolent leadership, a crucial organizational resource, significantly motivates lecturers' voluntary and extra-role behaviors in a dynamic and contingent manner. Leader-member exchange and affective commitment are important mediating resources in the process of transforming benevolent leadership into beneficial behaviors. Further, the effectiveness of benevolent leadership largely depends on lecturers' personality traits of attachment anxiety and avoidance. These novel mediating and moderating findings demonstrate the sequential and interaction effects of various organizational and individual resources on lecturers' OCBs; thus, adding value to the COR theory's core principles, including resource caravans and resource investment behaviors.

This study aims to investigate specific professional competencies of teachers to implement education for sustainable development (ESD) in the contexts of Vietnam.

The authors carried out a Delphi study with eight ESD experts in Vietnam to collect their expertise viewpoints regarding teachers’ ESD professional competencies.

In total, 13 competencies related to three dimensions (content knowledge/cognitive, pedagogical and pedagogical content knowledge, motivation and volition) were highlighted by ESD experts.

The proposed teachers’ competencies were based on the ideas of a small group of experts, and the results need to be tested, refined and confirmed by further work. Besides, in this study, we have not defined the levels of achievement for each competency as well as developed assessment tools.

The specific professional competencies for teachers can be considered as a foundation for developing educational offers focusing on promoting the specific teachers’ professional competencies in basic ESD training.

Studies on educators’ professional competencies for ESD mostly were conducted in western countries. However, competencies do not exist independently; instead, they should be considered in specific contexts of teaching, school, culture and society. This research is among one of the first studies that contextualizes teachers’ competencies in a non-western context.

This study aims to investigate the association between intellectual capital (IC) and bank efficiency of Taiwanese bank branches.

This study manually collects sample data from 107 non-public financial reports of the bank branches of Taiwan Business Bank Company Limited. As this study concerns bank branches, this study uses questionnaires related to IC to measure the implementation of IC at branch level. This study employs data envelopment analysis (DEA) models (BCC, EBM and BootBCC) to identify bank branches' efficiency. This study uses partial least square-based structural equation modeling analysis to assess the impact of IC and bank efficiency.

Result reveals that relational capital (RC) significantly and negatively impacts bank efficiency. Findings also imply that human capital (HC) and structural capital (SC) do not contribute to bank efficiency in Taiwan.

Spending effort in building relationships with customers diverts banks' resources. More inputs that are used may not be converted to outputs immediately. Bank branches should focus on enhancing their service quality to attract customers to use the facilities provided by branches.

To the best of the authors' knowledge, this empirical study is the first to examine the association between IC and bank branches' efficiency in Taiwan by integrating primary and secondary data. For IC components, this study conducts a survey by designing the questionnaires related to IC to assess the implementation of IC at bank branches in Taiwan. In terms of efficiency, this study uses bank financial data and DEA models to identify bank branches' efficiency.

This chapter examines the effects of financial technology news on banks’ return, efficiency and profitability in China and Vietnam from 2011 to 2019. The authors use various asset pricing models to estimate the abnormal returns (AR) of various listed Chinese and Vietnamese banks following their announcements of FinTech adoption. The authors also use data envelopment analysis (DEA) to examine whether financial technology improves banks’ efficiency and profitability. The results of this study show that only six banks showed positive reactions, 15 banks experienced negative reactions, 11 banks exhibited mixed reactions and eight banks indicated no reactions to financial technology news in China. On the other hand, the authors find that financial technology is welcomed by Vietnamese banks whereby most of them experience mixed reactions with the domination of positive reactions. The authors also find a lower efficiency level in early adopters of financial technology and reduced profitability in the first year when they started applying financial technology.

This study seeks to evaluate gender diversity within family members and analyze its effects on financial distress in firms listed in Vietnam.

The research employs a Generalized Method of Moments (GMM) regression model to assess the impact of gender diversity on corporate board performance, including factors such as the presence and proportion of female directors, female directors with family ties and the gender of CEOs. The study covers 152 listed companies on the HNX and HOSE exchanges from 2015 to 2022. The GMM model is chosen for its robustness in dealing with endogeneity issues and its ability to provide consistent estimates in the presence of potential correlation between explanatory variables and unobserved effects. This approach allows for a more accurate evaluation of how gender diversity influences operational efficiency and how these companies manage financial difficulties within the sample period.

Our research shows that diversity on the Board of Directors (BOD) as well as female CEO employment not only does not reduce the financial distress of businesses but also increases this situation. However, being both a female and a family member of the BOD is negatively related to financial distress. This can help female members who have connections with the family contribute to the work of adjusting and monitoring the business's operations to suit the family's goals, contributing to improving the operational efficiency of the business. BOD maximizes profits and contributes to promoting the company's sustainable development goals. From there, limited ability to travel and financial exhaustion.

The empirical results obtained from this study contribute to building a solid knowledge base, supporting businesses in the policymaking process and providing empirical evidence to enrich learning materials.

This study provides empirical evidence on how gender diversity influences the financial challenges of businesses, especially within the context of publicly listed companies in Vietnam. It stands out from previous literature by specifically focusing on listed companies in Vietnam. By analyzing the impact of gender diversity on financial difficulties, this study also clarifies how various factors can influence management and business development.

This paper aims to investigate the moderating effects of corporate governance mechanisms on the financial leverage–profitability relation in emerging market firms.

The paper examines the impacts by estimating the empirical model in which a firm’s accounting profitability is a dependent variable, while financial leverage, board size, board independence, CEO duality, CEO ownership, state ownership and the interaction variables are predictors. The paper uses the panel data set of 295 listed firms in Vietnam in the period 2011-2015 and two key econometric methods for panel data, namely, the two-stage least square instrumental variable and general moments method.

The paper finds the evidence for the significant and positive effect of board size, board independence and state ownership on the financial leverage–profitability relation. The effect of CEO duality on the financial leverage–profitability relation tends to be negative, and the impact CEO ownership inclines to be positive, although both of them are statistically insignificant. The results are consistent across different estimation methods.

This paper is the first investigating the moderating effect of various corporate governance mechanisms on the financial leverage–profitability relationship in emerging market firms.