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Article
Publication date: 26 February 2021

Khanh Hoang, Long Phi Tran, Van Thuy Vu and Minh Duy Vu

This paper aims to investigate the nonlinear relationship between corporate social performance (CSP) and economic policy uncertainty (EPU).

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Abstract

Purpose

This paper aims to investigate the nonlinear relationship between corporate social performance (CSP) and economic policy uncertainty (EPU).

Design/methodology/approach

This paper uses panel regression techniques to examine a sample consisting of UK-listed non-financial companies during 2000–2018.

Findings

The authors found that EPU increases corporate social responsibility which suggests that firms become more socially proactive during the period of heightened EPU. Such countermeasure enhances CSP and is likely a part of a competitive strategy and an insurance mechanism to protect firms against uncertainty in long-term. Further analysis shows a nonlinear relationship between the two factors, suggesting that in a heightened uncertain business environment, the insurance benefit generated by CSP is neutralised by the corresponding cost and, therefore, the positive relationship between EPU and CSP reverses.

Originality/value

This paper is the first to find a nonlinear relationship between CSP and EPU, indicating that too much uncertainty in macroeconomic policies deteriorates the benefits of CSP to the point that the CSP – EPU relationship becomes negative. The results suggest that policy uncertainty has both the bright side and the dark side where too many cooks eventually spoil the broth.

Details

Journal of Financial Economic Policy, vol. 14 no. 1
Type: Research Article
ISSN: 1757-6385

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Article
Publication date: 11 May 2021

Hung Ngoc Dang, Khanh Hoang, Van Thuy Vu and Linh Van Nguyen

This paper aims to investigate the linkage between corporate social responsibility (CSR) and earnings quality (EQ) in the context of Vietnam, an Asian emerging economy…

563

Abstract

Purpose

This paper aims to investigate the linkage between corporate social responsibility (CSR) and earnings quality (EQ) in the context of Vietnam, an Asian emerging economy characterized by high growth for decades and a socialist orientation. As CSR firms are expected to have high EQ, there arise concerns that corporate managers of CSR firms may use the reputation of the firm as a protection mechanism against the cost of earnings management.

Design/methodology/approach

The study uses a unique sample of Vietnamese CSR firms listed on Hanoi and Ho Chi Minh Stock Exchanges from 2015 to 2019. Several econometric tests are conducted to investigate whether corporate managers of CSR-active firms actively engage in earnings management and reduce the firms' EQ.

Findings

The empirical results show a negative impact of CSR on EQ, meaning that, in general, corporate managers of CSR firms in Vietnam opportunistically manage earnings. This confirms the paradox of the CSR–EQ relationship. In line with an emerging strand of research in the CSR literature, the finding suggests that the agency problem arises in CSR firms where corporate managers use their managerial discretion over accrual accounting to manipulate reported earnings.

Practical implications

The finding has practical implications for market participants and policymakers in improving monitoring mechanisms and enhancing the information environment in developing capital markets.

Originality/value

This is the first study in the literature that investigates and shows the paradox of the CSR–EQ relationship in the context of Vietnam, a new emerging economy that follows socialist orientation.

Details

Asian Review of Accounting, vol. 29 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 26 March 2024

Anh Tuyet Nguyen, Vu Hiep Hoang, Phuong Thao Le, Thi Thanh Huyen Nguyen and Thi Thanh Van Pham

This study addresses the empirical results of the spillover effect with export as the primary economic activity that enhances local businesses' total factor productivity (TFP). A…

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Abstract

Purpose

This study addresses the empirical results of the spillover effect with export as the primary economic activity that enhances local businesses' total factor productivity (TFP). A learning mechanism is expected to be generated and used as the basis for the policy implication.

Design/methodology/approach

This study adopted the Cobb–Douglas function and multiple estimation approaches, including the generalized method of moments, the Olley–Pakes and the Levinsohn–Petrin estimation techniques. The findings were estimated based on the panel data of a Vietnamese local businesses survey conducted by the General Statistics Office of Vietnam (GSO) from 2010 to 2019.

Findings

The results showed that the highest TFP belongs to the businesses in the Southeast region, the Mekong Delta region, the mining industry and the foreign-invested enterprises. The lowest impacted TFP are businesses in the Northwest region and agricultural, forestry and fishery sectors. In addition, the estimated results also show that the positive spillover effect on TFP is shown through forward and backward linkage. The negative spillover effect is expressed through the backward and horizontal channels.

Research limitations/implications

This study offers original empirical evidence on the learning mechanisms via which exports contribute to productivity improvement in a developing Asian economy, so making a valuable contribution to the existing academic literature in this domain. The findings of this research make a valuable contribution to the advancement of understanding on the many ways via which spillover effects manifest such as horizontal, forward, backward and supplied-backward linkage.

Practical implications

The study's findings indicate that it is advisable for governments to give priority to the development and improvement of forward and supply chain linkages between exporters and local suppliers. This approach is recommended in order to optimize the advantages derived from export spillovers. At the organizational level, it is imperative for enterprises to strengthen their technological and managerial skills in order to efficiently incorporate knowledge spillovers that originate from overseas partners and trade counterparts.

Originality/value

This study sheds new evidence on the export spillover effect on productivity in emerging economies, with Vietnam as the case study. The paper contributes to the research's originality by adopting novel methodological aspects to estimate local businesses' impact on total factor productivity.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-05-2023-0373

Details

International Journal of Social Economics, vol. 51 no. 12
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 13 December 2022

Phong Ba Le, Dat Tho Tran, Thuy Minh Thu Phung and Khoa Dinh Vu

The purpose of this study is to explore the influence of transformational leadership (TL) on firm's frugal innovation. It also deepens understanding of appropriate mechanisms and…

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Abstract

Purpose

The purpose of this study is to explore the influence of transformational leadership (TL) on firm's frugal innovation. It also deepens understanding of appropriate mechanisms and conditions to improve specific aspects of frugal innovation namely frugal functionality, frugal cost and frugal ecosystem by examining the mediating role of knowledge management capability (KMC) and moderating mechanism of collaborative culture.

Design/methodology/approach

The paper utilized structural equation modeling and cross-sectional design to test hypotheses in the proposed research model using data collected from 351 participants in 112 Vietnamese firms.

Findings

The findings indicate that KMC significantly mediates TL's effects on aspects of firm's frugal innovation namely frugal functionality, frugal cost and frugal ecosystem. In addition, the influence of KMC on frugal functionality is different and depended on the extent of collaborative culture in an organization.

Research limitations/implications

The paper has significantly contributed to increasing the understanding of the link between TL and specific aspects of frugal innovation by highlighting the important role of KMC and positive effects of collaborative climate in an organization.

Originality/value

The paper is unique in the attempts to provide the valuable initiatives and integration view of leadership practices for improving specific dimensions of frugal innovation of firms in developing and emerging market.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 3
Type: Research Article
ISSN: 1757-4323

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Article
Publication date: 6 January 2021

Huong Thi Lan Huynh, Hien Xuan Nguyen, Thuy Thi Ngo and Hang Thi Van

Nowadays, under climate change contexts, natural disasters are becoming stronger in intensity and probability. The impacts of natural disasters on people and the environment are…

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Abstract

Purpose

Nowadays, under climate change contexts, natural disasters are becoming stronger in intensity and probability. The impacts of natural disasters on people and the environment are also getting worse. The purpose of this study was conducted to provide a method of assessing disaster risks, in particular, floods for human life in Mid Central Vietnam.

Design/methodology/approach

The pre-disaster assessment method was used based on the analysis of hazard factors (Hazard-H), exposure to hazards (Exposure-E) and vulnerability (Vulnerability-V).

Findings

Flood disaster risks in the area are assessed and displayed on spatial maps. The districts in coastal plains of Quang Ngai and Thua Thien Hue provinces have the highest levels of risk. These assessments will play an important role in supporting flood prevention and mitigation in the region.

Originality/value

According to the authors, this is the first study assessing the flood risk in Vietnam on the pre-disaster perspective. The assessment provides a plain point of view on natural disaster impacts that supporting disaster prevention services.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 12 no. 3
Type: Research Article
ISSN: 1759-5908

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Article
Publication date: 17 May 2022

Ho Xuan Thuy, Nguyen Vinh Khuong, Le Huu Tuan Anh and Pham Nhat Quyen

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating…

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Abstract

Purpose

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.

Design/methodology/approach

To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.

Findings

The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.

Research limitations/implications

The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.

Originality/value

This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.

Details

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

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Book part
Publication date: 19 October 2021

Vu Manh Hoai Nguyen, Van Thi Bich Nguyen, Dinh Nguyen-Cuu, Van Thi Thu Nguyen, Phuong Ly Ngoc, Thuy Thi Ngoc Ngo and Binh Tran-Nam

Most governments around the world rely heavily on tax revenue to fund not only their recurrent expenditure but also their long-term development goals. There is some evidence…

Abstract

Most governments around the world rely heavily on tax revenue to fund not only their recurrent expenditure but also their long-term development goals. There is some evidence suggesting that tax evasion in Vietnam has, over the years, been on the rise in terms of number, scale and degree of sophistication. It may thus be beneficial to understand the extent to which various relevant psychological factors interact to influence the tax compliance of Vietnamese taxpayers. This chapter attempts to quantify the effects of taxpayer's emotion, trust and perception on their tax compliance in Vietnam. It adopts a positivist research framework, a quantitative research method and primary data collection. First, a simple, theoretical model in which emotion and trust affect tax compliance both directly and indirectly through perception as a mediating variable, is constructed. The Baron−Kenny method is then applied to the data collected from an e-survey to test various hypotheses derived from the devised theoretical model. The results show that taxpayer's perception positively and significantly influences tax compliance whereas emotion and trust exert significant and positive effects on tax compliance both directly and indirectly (via perception). The findings suggest that voluntary tax compliance in Vietnam can be improved through better tax administration services, more fiscal policy accountability and pro-active tax socialization.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-80071-674-2

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Article
Publication date: 15 April 2022

Giang Hoang, Tuan Trong Luu, Tuan Du and Thuy Thu Nguyen

Employee’s service innovative behavior lays the groundwork for bottom-up innovation and ongoing service improvement in service firms. Therefore, it is vital for service…

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Abstract

Purpose

Employee’s service innovative behavior lays the groundwork for bottom-up innovation and ongoing service improvement in service firms. Therefore, it is vital for service organizations to understand the antecedents of employees service innovative behavior. Drawing upon the social cognitive theory, this study aims to develop a research model that examines the effects of ethical and entrepreneurial leadership on service innovative behavior.

Design/methodology/approach

Data were collected from 178 managers and 415 employees working in 178 small- and medium-sized (SME) hotels in Vietnam.

Findings

The findings showed that ethical leadership has direct and indirect effects on service innovative behavior, while entrepreneurial leadership only influences service innovative behavior via intrinsic motivation. In addition, trust in leader moderates the effect of intrinsic motivation on service innovative behavior

Research limitations/implications

The study advances current scholarly research on leadership by combining the two areas of entrepreneurial and ethical leadership into one theoretical model and examines how these leadership styles generate hospitality employees’ service innovative behavior through the mediating effect of intrinsic motivation and the moderating effect of trust in leader.

Practical implications

The findings of this research offer significant implications for SME hotels and their managers. In their recruitment processes, hotels should search for particular personality traits, which have been found to predict ethical and entrepreneurial leadership. Hospitality firms also need to encourage communication between leaders and co-workers to enhance employees’ intrinsic motivation.

Originality/value

There are calls for research to examine whether both entrepreneurial and ethical leadership styles can be integrated to enhance employees’ positive outcomes. Evidence about the mechanism linking entrepreneurial and ethical leadership to service innovative behavior is limited. With this stated, the current study makes significant contribution to leadership and innovation literature by filling in these voids.

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Article
Publication date: 12 November 2021

Chinh Luu, Quynh Duy Bui and Jason von Meding

In October 2020, Vietnam was repeatedly hit by large storms, including Linfa, Nangka, Saudel and Molave, causing heavy rains and whirlwinds in the Central provinces of Vietnam…

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Abstract

Purpose

In October 2020, Vietnam was repeatedly hit by large storms, including Linfa, Nangka, Saudel and Molave, causing heavy rains and whirlwinds in the Central provinces of Vietnam. The heavy rain led to severe flooding in many localities. The water levels on major rivers broke records of historical flood events in 1950, 1979, 1999, 2007, 2010 and 2016. In response, this paper aims to quantify the impacts of 2020 flooding to support flood risk management activities and the relief agencies that can use the analysis.

Design/methodology/approach

This study demonstrates an approach to quickly map flood impacts on population, schools, health-care facilities, agriculture, transportation and business facilities and assess flood risks using available data and spatial analysis techniques.

Findings

The results show that all districts of Quang Binh were affected by the event, in which 1,014 residential areas, 70 schools, 13 health-care facilities, 32,558 ha of agriculture lands, 402 km road length, 29 km railway, 35 bridges on roads and 239 business facilities were exposed within flooded areas.

Research limitations/implications

This study is limited to direct or tangible impacts, including flooded residential areas, schools, health-care facilities, agriculture land categories, road networks and business facilities. Indirect or intangible impacts such as health, flood pollution and business disruption should be considered in further studies.

Practical implications

These detailed impact maps can support decision-makers and local authorities in implementing recovery activities, allocating relief and devoting human resources and developing flood risk management action plans and land-use planning in the future.

Social implications

This study investigates the context of flood impacts on population, schools, health-care facilities, agriculture, transportation and business facilities. Based on this research, decision-makers can better understand how to support affected communities and target the most at risk people with interventions.

Originality/value

This paper presents a framework to quantify the impacts of the 2020 extreme flood event using available data and spatial analysis techniques in support of flood risk management activities.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 14 no. 1
Type: Research Article
ISSN: 1759-5908

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Article
Publication date: 8 July 2024

Nhi Yen Nguyen, Hao Gia Tran, Dang Thanh Tra, Nhung Tuyet Le and Hien Thi Thuy Nguyen

This study aims to combine two theories, the Theory of Planned Behaviour (TPB) and the Norm Activation Model (NAM), to investigate the relationship between the awareness of…

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Abstract

Purpose

This study aims to combine two theories, the Theory of Planned Behaviour (TPB) and the Norm Activation Model (NAM), to investigate the relationship between the awareness of reducing single-use plastic waste's environmental cost and the behaviour to limit the use of single-use plastic products (SUPPs) by FPT university students.

Design/methodology/approach

Quantitative research methodologies were employed on a sample of 506 university students. The survey data was then examined using SPSS, SPSS AMOS and SmartPLS software.

Findings

The overarching conclusion of the study is that awareness of reducing single-use plastic waste's environmental cost has a positive impact on FPT university students' behaviour to reduce their use of single-use plastic products. Another intriguing discovery is how socialisation of responsibility affects pro-environmental behaviour through the interplay between personal norms, subjective norms and behavioural intention.

Originality/value

This study on the relationship between SUPP low-consumption awareness and behaviour and mediating factors is a necessary foundation for future studies related to changing the behaviour of students using SUPPs. That will also be a solid foundation for practical plans to change behaviour using SUPPs through communication campaigns to increase awareness.

Details

International Journal of Sustainability in Higher Education, vol. 26 no. 1
Type: Research Article
ISSN: 1467-6370

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