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Article
Publication date: 17 August 2021

Hieu Thanh Nguyen, Thinh Gia Hoang, Loan Thi Quynh Nguyen, Giang Tinh Ngo Nguyen and Nga Thi Nguyen

This paper aims to explore how family culture can contribute to support the development of corporate social responsibility (CSR) initiatives in a Korean immigrant enterprise in…

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Abstract

Purpose

This paper aims to explore how family culture can contribute to support the development of corporate social responsibility (CSR) initiatives in a Korean immigrant enterprise in Vietnam.

Design/methodology/approach

This research highlighted a critical case, in which entrepreneurs and most of the organisational members share a common family culture and the culture support management capability of an entrepreneur, during the introduction of a new organisation initiative. In addition, Bourdieu’s tripartite analytical framework of field, capitals and habitus was adopted to facilitate the case analysis.

Findings

Firstly, the motivation behind the development of CSR came from the intention to gain access to the local capital market. Secondly, family culture plays an important role in maintaining the support of organisational actors to support the decision of the entrepreneur.

Research limitations/implications

This research contributes to the emerging literature about CSR and immigrant entrepreneurship. This study sheds light on how family culture can aid the leadership of CSR initiatives and CSR practices in the context of the immigrant organisation.

Practical implications

This study identifies processes that immigrant entrepreneurs can use to inspire organisational members to engage in a new initiative in which organisational culture and norms can help to overcome challenges to enable engagement with a novel initiative.

Originality/value

This paper explains how family culture supports the leading role of an entrepreneur, in which the absolute pressures inherited from family values and traditions in the place of origin help an organisation to overcome existing barriers such as lack of time and financial support towards a new initiative.

Details

Social Responsibility Journal, vol. 18 no. 7
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 6 March 2019

Matteo P. Arena and Nga Q. Nguyen

The purpose of this paper is to study the relation between compensation clawbacks and lawsuits and analyze how these two corporate disciplinary forces interact. This paper…

239

Abstract

Purpose

The purpose of this paper is to study the relation between compensation clawbacks and lawsuits and analyze how these two corporate disciplinary forces interact. This paper hypothesizes that by allowing firms to recoup compensation from managers who breach their fiduciary duty, clawbacks provide a form of discipline that potentially reduces the likelihood of managerial wrongdoing, which, in turn, lowers the risk of corporate lawsuits.

Design/methodology/approach

This paper identifies whether or not a company in the S&P 1500 had a clawback policy between 2007 and 2014 by searching the company filings and press releases. The authors also construct different proxies for litigation risk and lawsuit outcomes using the Audit Analytics Database. They then perform a variety of empirical tests to examine the association between clawbacks and litigation risk and the association between clawbacks and litigation outcomes.

Findings

This paper finds that firms with higher litigation risk are more likely to adopt a clawback policy. In addition, after the adoption of clawback provisions, litigation risk significantly declines, suggesting that clawback policies are effective in reducing the likelihood of corporate lawsuits. Furthermore, firms with clawback policies are approximately 50 per cent more likely to have lawsuits against them dismissed or settled for lower amounts (approximately 12 per cent lower).

Practical implications

The findings of this paper provide insights to the efficacy of a current change in compensation regulation, the mandatory clawback adoption requirement by the Dodd–Frank Act of 2010.

Originality/value

This paper contributes to the literature on both clawbacks and litigation, as it is the first to analyze the relation between the two.

Details

Journal of Financial Regulation and Compliance, vol. 27 no. 1
Type: Research Article
ISSN: 1358-1988

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Article
Publication date: 30 July 2024

Tam Nguyen, Tuan Le-Anh, Nga Nguyen Thi Hong, Lien Thi Huong Nguyen and Thanh Nguyen Xuan

This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.

313

Abstract

Purpose

This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.

Design/methodology/approach

The research model includes seven independent variables, namely organizational culture, competitive pressure, employee's awareness, readiness of the information technology systems, organization's mindfulness, alignment of the organization’s strategy and top management support, which affect digital transformation in accounting. Besides, the research model proposed to examine the relationship between digital transformation in accounting and accounting information quality. The paper uses a survey (with 253 respondents) and applies exploratory factor and regression analysis to examine Vietnamese SMEs.

Findings

This paper aims to examine the antecedents of the digital transformation in accounting and its positive impact on the accounting information quality. The research results highlight three factors: the organization's mindfulness, alignment of the organization’s strategy and top management support. In the SMEs, top management may be the one, so the top management in SMEs has a strong influence on the digital transformation in accounting.

Research limitations/implications

There are small sample sizes and not yet guaranteed to cover all business areas of Vietnamese SMEs. Control variables will be added to the research model to evaluate, such as firm size, operation time, sex of top management and age of top management.

Practical implications

The results of this paper provide practical insights into the digital transformation in accounting for business managers, researchers and other stakeholders. Vietnamese SMEs should communicate and educate employees and spend resources to improve the information technology system. It helps to improve the financial accounting quality for SMEs.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine factors affecting digital transformation in accounting and the relationship between digital transformation in accounting and the financial accounting quality of SMEs in Vietnam.

Details

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

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 March 2022

Hoa Dinh Vu, Anh Thi Ngoc Nguyen, Nga Thi Phuong Nguyen and Duy Ba Tran

This paper presents the impact of the COVID-19 pandemic on Vietnam's tourism industry to propose appropriate recovery strategies in the future.

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Abstract

Purpose

This paper presents the impact of the COVID-19 pandemic on Vietnam's tourism industry to propose appropriate recovery strategies in the future.

Design/methodology/approach

This study uses a combination of research methods. Data were collected from the Ministry of Culture, Sports and Tourism, General Statistics Office, Vietnam National Administration of Tourism and Ministry of Health. Non-parametric statistical methods were applied to analyze the differences between epidemic and non-epidemic periods and find correlations between the number of infections and data related to the performance of the tourism industry. In-depth interviews with 20 people linked to tourism activities were conducted to analyze the impacts and propose strategies for future recovery.

Findings

The results demonstrate the severe impact of the pandemic on Vietnam's tourism industry based on a decrease in the number of visitors, business activities, revenue and employment rate. Therefore, to recover tourism – Vietnam's key economic sector in the future – developing reasonable strategies to build a safe tourism environment, building a sustainable tourist market, diversifying and improving tourism high-quality tourism products, marketing, human resources, digital transformation and sustainable tourism are necessary, along with the development trend of the industry after COVID-19.

Originality/value

This paper synchronously and systematically presents the effects of COVID-19 on Vietnam's tourism industry based on official data. Strategies are proposed to handle these effects on a reliable scientific basis. This study can be considered a valuable reference for researchers and managers of tourism in developing countries, such as Vietnam.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

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Article
Publication date: 19 January 2023

Sabri Boubaker, Nga Nguyen, Vu Quang Trinh and Thanh Vu

The purpose of this paper is to study the market reactions of the banking industry to the Russian–Ukraine war.

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Abstract

Purpose

The purpose of this paper is to study the market reactions of the banking industry to the Russian–Ukraine war.

Design/methodology/approach

This paper uses an event study methodology, regression analyses and interaction effects to study the effect of the war on banks stock prices and analyze factors that explain the cumulative abnormal return.

Findings

First, this study finds a significant decline of almost 1.5% in return on the war date. Similar patterns were observed for all continents, but Europe had the most severe drop of about 4%. Second, after excluding the contemporaneous influence of the whole market using the market model, global bank equities returns fell by about 1% on the war date, indicating that bank stocks were more severely impacted by the war than the average stock market. Net-of-market return approach further reveals that bank stock prices decreased 1.4% more on the event day compared to the prewar market average. Third, the impacts of the war and sanctions were persistent when the war continued. Banks stocks were most hit in Europe, Asia and North America.

Originality/value

This paper pioneers the study of the effect of the Russia–Ukraine war on the banking industry. This paper also analyzes the reaction pattern of bank stocks before, during and after the war to explain the behavior and expectations of investors toward the war.

Details

Review of Accounting and Finance, vol. 22 no. 1
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 12 July 2021

Huu Cuong Nguyen, Phan Minh Hoa Nguyen, Bich Hiep Tran, Thi Thien Nga Nguyen, Le Thanh Thuy Hoang and Thi Thu Hien Do

This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

925

Abstract

Purpose

This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

Design/methodology/approach

Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.

Findings

The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.

Originality/value

Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 12 July 2021

Quynh Nga Nguyen Thi, Quoc Trung Tran and Hong Phat Doan

This paper investigates how the global financial crisis changes the effects of state ownership and foreign ownership on corporate cash holdings in an emerging market.

442

Abstract

Purpose

This paper investigates how the global financial crisis changes the effects of state ownership and foreign ownership on corporate cash holdings in an emerging market.

Design/methodology/approach

We employ an interactive term between state ownership (foreign ownership) and a crisis dummy to analyze how the global financial crisis determines the effect of state ownership (foreign ownership) on corporate cash holdings.

Findings

With a research sample including 5,493 observations from 621 listed firms over the period 2007–2017, we find that state ownership (foreign ownership) is negatively (positively) related to corporate cash holdings and the effect of state ownership (foreign ownership) is stronger (weaker) during the crisis period. Moreover, the increase in the effect of state ownership is larger in financially unconstrained firms.

Originality/value

Prior research shows that the effects of state ownership and foreign ownership on corporate cash holdings in emerging markets are still debatable. This paper extends this line of research by investigating how the global financial crisis – an exogenous shock – changes these effects.

Details

International Journal of Emerging Markets, vol. 18 no. 9
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 17 December 2019

Constantinos-Vasilios Priporas, Irene (Eirini) Kamenidou, Nga Nguyen and Riad Shams

The purpose of this paper is to explore how the macro-environment influences consumer scepticism towards cause-related marketing (CRM), especially in a turbulent economic setting.

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Abstract

Purpose

The purpose of this paper is to explore how the macro-environment influences consumer scepticism towards cause-related marketing (CRM), especially in a turbulent economic setting.

Design/methodology/approach

An exploratory qualitative research study utilising open-ended, semi-structured Skype interviews with 26 respondents was conducted in a country experiencing economic crisis.

Findings

The findings demonstrate that respondents hold a strong scepticism towards CRM campaigns and they are more negative towards the CRM campaigns initiated by foreign enterprises as compared to the domestic ones. This can be attributed to ethnocentrism, or even antipathy or animosity towards foreign companies due to crisis. Furthermore, results reveal that the political and legal elements of the macro-environment have an impact on consumer scepticism towards CRM campaigns, while the impact of the economic crisis itself did not seem to be equally significant.

Originality/value

This work contributes to the existing literature of CRM as it is the first study that explores the impact of macro-environmental elements on consumer scepticism towards CRM within an economic turbulence setting.

Details

International Marketing Review, vol. 37 no. 5
Type: Research Article
ISSN: 0265-1335

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Article
Publication date: 5 June 2024

Nam Kim Nguyễn and Nga Thị Ha˘̀ng Nguyễn

Knowledge-hiding behavior can lead to adverse consequences for individuals and organizations. Therefore, the purpose of this study is to examine the relationship between…

116

Abstract

Purpose

Knowledge-hiding behavior can lead to adverse consequences for individuals and organizations. Therefore, the purpose of this study is to examine the relationship between personality traits, knowledge-hiding behavior and job performance in the banking sector in Vietnam.

Design/methodology/approach

This study used a quantitative approach to test the proposed research model using a linear structural modeling method. Data were collected from 291 employees working in commercial banks in Vietnam using a direct survey instrument.

Findings

The conscientiousness personality trait exhibits a negative relationship with explicit knowledge-hiding behavior but demonstrates a positive association with tacit knowledge-hiding behavior. Openness to experience is negatively correlated with both explicit and tacit knowledge-hiding behaviors. Explicit knowledge-hiding behavior is negatively related to job performance, whereas tacit knowledge-hiding behavior has a positive relationship with job performance. Knowledge-hiding behavior played an intermediary role in the relationship between conscientiousness and job performance.

Originality/value

The extent to which employees engage in knowledge hiding depends on whether the knowledge is explicit or tacit. The impact of knowledge hiding on job performance is contingent upon the nature of hidden knowledge, whether explicit or tacit, and can either diminish or enhance job performance.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

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Book part
Publication date: 26 November 2024

Le-Nguyen Duc Chinh and Martin Hayden

Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality…

Abstract

Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality education, and target 4.3 refers to ensuring access by all men and women to quality and affordable technical, vocational and tertiary education, including university education. In 2017, the Prime Minister issued a directive that included five actions to be taken by Vietnam’s Ministry of Education and Training to achieve target 4.3 in the context of the higher education sector. This chapter provides an opportunity to review some challenges the Ministry faces in implementing the five actions specified.

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