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Article
Publication date: 1 July 2005

Kiem Dung Ta

85

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Reference Reviews, vol. 19 no. 5
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 3 April 2007

Kiem Dung Ta

62

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Reference Reviews, vol. 21 no. 3
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 24 October 2008

Kiem Dung Ta

44

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Reference Reviews, vol. 22 no. 8
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 1 July 2006

KiemDung Ta

46

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Reference Reviews, vol. 20 no. 5
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 8 July 2020

Saori Kashihara

This study aims to redefine the urban heritage value of trade streets in Hanoi's Ancient Quarter (AQ) and propose an expanded notion of the “historicity” found through intangible…

134

Abstract

Purpose

This study aims to redefine the urban heritage value of trade streets in Hanoi's Ancient Quarter (AQ) and propose an expanded notion of the “historicity” found through intangible cultural heritage (ICH).

Design/methodology/approach

A longitudinal analysis was conducted to examine the historical transitions of trade streets, thereby providing an alternative value perspective for considering the area's conservation management. The trade streets were specifically analysed from the pre-colonial era to 2017 using past survey data concerning the distribution and concentration of trade types, statistical documents from the colonial era and recent fieldwork data from investigations into 79 trade streets, thus identifying seven patterns of change.

Findings

Individual trade streets contribute to the unique identities of their respective streets while collectively providing experiential value through the overall variety and density of trade types. Further, the value of modernised trade streets can be found in their support of the area's systemic and experiential values.

Practical implications

Current management approaches should shift to include non-traditional trade streets that have experienced gradual changes or retained specific businesses for long periods of time.

Originality/value

This was the first study to conduct a longitudinal analysis of AQ trading with partial support from statistical data. It explored an expanded way of interpreting historicity from the viewpoint of dynamic ICH along the two axes of pace and intensity by tracing changes in commercial activities over time.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 11 no. 1
Type: Research Article
ISSN: 2044-1266

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Article
Publication date: 13 April 2022

Diem Nhat Phuong Ngo and Cong Van Nguyen

This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.

1339

Abstract

Purpose

This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.

Design/methodology/approach

This study is based on data collected from a large sample of all non-financial companies listed on Vietnamese stock exchanges during the period 2016–2020 with 2,435 observations. FEM-ROBUST standard errors regression model is used to examine the relationship between the financial, accounting expertise of CEOs and FRQ through earnings management by discretionary accruals.

Findings

The results show that CEOs with financial and accounting expertise have more influence and intervention on earnings management and thus adversely affect FRQ. This behaviour is explained by the fact that CEOs not only have a firm grasp of financial and accounting policies but also know the tricks to interfere with earnings management. Moreover, in the context of emerging economies, CEOs’ awareness and management level are still limited and legal sanctions are not yet strict, so when they have power in their hands, CEOs immediately find ways to build a reputation to enhance the power and earnings for the CEOs themselves.

Research limitations/implications

The limitation of this study is first of all that the research data are not complete and rich because the companies are prohibited from disclosing information and the cooperation relationship is not close. Next is the new research in only one emerging market – Vietnam – so the generalizability is not high.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine the impact of CEOs’ accounting and finance expertise on FRQ in an emerging economy, contributing to the existing literature regarding the scientific debates about CEOs, CEO characteristics, earnings management and FRQ.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 3
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 3 August 2020

Cau Ngoc Nguyen, Wei Ning, Albi Alikaj and Quoc Nam Tran

This study aims to examine the impact of managerial use of motivating language on employee absenteeism, turnover intention, job satisfaction and job performance for employees from…

783

Abstract

Purpose

This study aims to examine the impact of managerial use of motivating language on employee absenteeism, turnover intention, job satisfaction and job performance for employees from three nations: India, the USA and Vietnam.

Design/methodology/approach

Data is collected from 614 employees working in India, the USA and Vietnam. A variance-based partial least squares structural equation modeling technique is used to test the hypotheses. In addition, a statistical test is used to examine the statistical differences in the results across the three nations.

Findings

The findings are consistent with the motivating language theory, in that managerial use of motivating language can be an effective strategy in motivating employees. Specifically, motivating language is found to significantly decrease employee absenteeism and turnover intention, as well as significantly increase job satisfaction and performance across the three nations. The effect sizes indicate that, across all samples, motivating language has a medium effect for all employee outcomes, except absenteeism, which is shown to have a small effect size. Moreover, the results indicate that employees in different cultures perceive and interpret the leader’s use of motivating language in different ways. Whereas motivating language may receive greater success in promoting workers’ job performance in eastern cultures, it is also more effective in retaining employees in western cultures.

Originality/value

The study adds to the literature in three major ways. First, it provides evidence for two understudied relationships: motivating language and absenteeism and motivating language and turnover intention. Second, it assesses the generalizability of the motivating language theory by investigating data from India, the USA and Vietnam. Finally, this paper offers a statistical comparison of the three samples to analyze how the relationship between motivating language and worker outcomes differ among the three samples.

Details

Management Research Review, vol. 44 no. 2
Type: Research Article
ISSN: 2040-8269

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