Abstract: The paper examines the impact of corporate governance (CG), capital structure (CS) on firm value (FV) of firms in Vietnam. The study used different regression methods using the data collected at enterprises listed on the stock market in Vietnam over the period 2008 - 2018, with 2937 observations. The research results find that the size of the Board of Directors, the independence of the Board of Directors, the percentage of women participating in the Board of Directors had a positive influence on FV. Besides, in the case of the Chairman of the Board of Directors controlling the CEO, the frequency of the Board meeting had a negative effect on FV. The study has determined that CS has nonlinear influence on FV, in addition, the research results also prove that firm size had positive relationship to FV. The empirical research results are a useful basis to help businesses improve FV, thereby helping businesses need to consider the elements of the Board of Directors in each enterprise, determine the appropriate capital structure.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The present work aims to emphasize the impact of job satisfaction on the performance at work of accounting professionals in Tunisia. Here, a total of 240 accounting professionals have participated in this study through a questionnaire survey. The results show that the more we advance in the career stages, the stronger the relationship between job satisfaction and performance at work is, with the exception of the disengagement stage.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Local governments play a key role in attracting foreign investment and the operations of multinational corporations (MNCs) in Vietnam, yet limited research has focused on the emerging issues in this context. This study adopted a mixed-methods approach. Representatives of MNCs in Ho Chi Minh City and four provinces participated in this research. Partial least squares structural equation modelling was used to analyze the data and test the model. The results reveal both direct and indirect relationships between political ties, institutional support, opportunity recognition and firm performance. Recommendations for the local governments are discussed in detail.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This article studies the impact of working capital management (WCM) on firm profitability (FP) in Vietnam. The study uses the Generalized Least Squares (GLS) regression method using a sample of 5,295 firms (observations) listed on stock market in Vietnam from 2009 to 2018. First, the study found that inventory turnover, average receivables (AR), average payment (AP), cash conversion cycle (CCC) had negative impacts on the firm profitability (FP). However, when we continued using quadratic function, we found that INV, AR, AP and CCC had a non-linear relationship (the U-curve) with FP. These research results contribute managerial contributions for firms in efficiently using capital when considering its investment policy.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aims to analyze the factors affecting the role of women in the economic development of rural household families in Vietnam. 210 survey samples collected in Trieu Son district, Thanh Hoa province were used as data in the study. The study finds a number of important factors influencing the role of women in rural household economic development. Since then, some meaningful solutions to promote the role of women in the economic development of rural household families in Trieu Son district are proposed in the study.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: In this paper, we attempt to answer the question of whether or not bank capital affects profitability and risk. The paper forms an unbalanced panel with 354 observations using both data of 35 banks over the period 2007-2018. Two-step GMM is used to estimate the impacts of bank capital on profitability and risk in order to eliminate endogeneity and serial correlation issues. As a proxy of bank capital, the bank equity ratio, and equity level are used. Return on assets (ROA), return on equities (ROE), and net interest margin (NIM) are used to measure bank profitability, whereas nonperforming loan ratio and loan loss reserve ratio are used to measure bank risk. Bank capital displays significant impacts on profitability, which is measured by ROA and ROE, whereas capital shows no impact on bank NIM. When the loan loss reserve ratio is considered as proxy of bank risk, bank capital does not affect bank risk. The equity ratio, the proxy of bank capital, displays significant negative impacts on risk, whereas the equity level, the other proxy of bank capital, shows positive impacts on bank risk.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this study is to explore the views of independent external auditors, financial statements’ preparers and financial statements’ users regarding the general responsibilities of auditors with a focus on their responsibility for fraud detection. A structured questionnaire survey was used as an instrument to collect data for this purpose. A total of 1,015 questionnaires were sent to three categories of respondents whereas 261 valid responses were received with an overall response rate of 26%. The findings of this study revealed a substantial audit expectation gap in Saudi Arabia with regards to auditors’ responsibilities in general and their responsibility for fraud detection in particular. Preparers of financial statements and users as well assume that auditors provide an absolute assurance that audited financial statements are free from material misstatements including fraud. In contrast to auditors’ perception, preparers and users of financial statements believe that auditors should be made liable to audit beneficiaries for losses if failed to disclose potential fraud in the audit report or for any subsequent discovery of misstated audited financial statements. This study contributes to the audit profession in Saudi Arabia by highlighting the presence of a serious expectation gap that may adversely affect the value of audit function and the reputation of auditors in Saudi Arabia. The implications of these findings should motivate professional bodies and other interested parties to cooperate and work closely to reduce the gap and find a convergence between auditors and audit beneficiaries about the role and responsibilities of auditors.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam. The study then suggests further research on the determinants over transfer pricing activities of these enterprises to have better solutions in dealing with transfer mispricing in Vietnam. A quantitative research method involving self-administered closed-ended questionnaires were extended to Managing Directors/Chief Executive Officers, Tax Managers/ Directors, Chief Finance Officers or Heads of Finance from foreign direct investment enterprises in Vietnam. Findings indicate a strong relationship between corporate tax rate differentials and the transfer pricing activities in foreign direct investment enterprises in Vietnam. The findings support Vietnamese policymakers, academic researchers, auditors, investors to have further study on the effect of the tax rate on transfer pricing activities of the enterprises. Nevertheless, tax officials and accounting representatives can have in-depth knowledge with regards to transfer pricing activities which the outcome of this study aspires as guidance for better understanding the aspects of transfer pricing while doing business in Vietnam.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: As in agriculture, fisheries sector faces long list of uncertainty and unsustainability in supply of the products. This is due to the great possibility of natural disaster and moral hazard by the actors in fisheries which lead to the instability of value chain on fisheries commodity from downstream to upstream. Thus, a study must be done in order to explore and minimize the disturbance of the stream of value chain in fisheries. This study aims to investigate the attributes playing big role on affecting value chain cooperation among actors in fisheries commodity in Kei Islands. Data mining is used on the study to determine factors playing major roles in smoothing cooperation in value chain of fisheries commodity, with 220 datasets obtained from actors in fisheries micro-enterprises in Kei Islands taken from August to November, 2019. The result shows that, on average, weights of four data mining techniques; namely support vector machine, fast large margin, logistic regression, naïve bayes and generalized linear model all appear to put management as the leading factor that contributes the most for the cooperation of value chain of fisheries commodity in Kei Islands. This finding implicates that management on all micro-enterprises of fisheries business in Kei Islands has to be the main focus, which is mainly related to basic knowledge on conducting cooperation and maintaining relationship among all actors in fisheries sector, therefore, NGO and local government need to step in and play role on educating all actors for better good governance of the business to obtain the great sustainability in the value chain of fisheries commodity in the region.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The major challenge, which the financially insufficient firm tries to overcome, is the uncertain demand during the sales season and the possible bankruptcy due to the lower demand than the initial order quantity. Most traditional studies on the operational decision problem address this challenge by assuming that the retailer has enough capital to procure as many products as necessary. However, small and medium size firms with insufficient capital or even startup companies are generally financially constrained for procuring or producing the product. Thus, to address the financially constrained problem, in this study we model a financially constrained two-level supply chain consisting of a financially-deficient retailer and a bank. In this supply chain, the supplier can sell a product at two wholesale prices to the retailer before and during the sales season, respectively. Then the retailer makes an initial order to the supplier with this loan from the bank and then sells the product to its customers at a selling price during the sales season. Moreover, if the realized demand is more than the initial order quantity, the retailer can make the second order at a higher wholesale price than the initial wholesale price. The analytical results from this model can be summarized as follows: First, the retailer’s optimal initial ordering decision is a non-increasing function of the bank’s decision, interest rate. Second, as the procuring cost through the quick response increases, the retailer’s initial ordering quantity increases and thus the amount of loan from the bank increases. Third, as the retailer’s initial capital increases, the amount of loan from the bank decreases. Forth, the retailer’s initial ordering quantity with the quick response strategy is almost surely less than without the quick response strategy.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The study focused on analyzing the impacts of labor migration process on the structural change of the rural labor in Trieu Son District, Thanh Hoa province in Vietnam. With regard to the quantitative and qualitative methods, the study used the survey data from the research “The changes of rural labor composition under the impacts of current labor migration in 2018: A case study in Trieu Son District, Thanh Hoa province in Vietnam”. The results of logit regression analysis showed different factors affecting the structural change of the rural labor including: number of migrant workers, migration time, destination of migrants, occupation, living-condition, number of dependent households in the household.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This paper increases the understanding of the quality of accounting information systems in emerging economies, using data from Vietnam as an example. The quality of accounting information systems is a measure combining system quality and information quality. It is important to figure out what aspects of this measure are critical for business to enhance firm performance. This research investigates the level of accounting information system quality and examines the relationships between system quality and firm size, information quality and firm size, system quality and business sector as well as information quality and business sector, respectively. We employed descriptive statistics to illustrate the quality of accounting information systems and One-Way ANOVA to test four hypotheses. The descriptive statistics results demonstrate the level of system quality and information quality, in general, is not excellent. And there are differences in system quality and information quality in each business sector groups and firm size groups. The test result highlights a relationship between system quality and firm size but there are no links between information quality and firm size, system quality and business sector, and information quality and business sector. In conclusion, the paper extends the literature of the quality of accounting information systems and assists state agencies and executives to have a framework to improve the business performance as well.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The objective of this paper is to study how to improve the financial performance of Vietnamese tourism and travel enterprises through audit tools. The study was conducted on 228 tourism and travel enterprises in Vietnam over a period of 1 year. The results show that quality of audit could improve the financial performance of tourism and travel enterprises in Vietnam. This relationship, however, was not a full mediate relationship, but audit quality still had a strong impact on capital access, customer loyalty, employee satisfaction and corporate reputation. Nevertheless, the two mediate factors that access capital and employee satisfaction did not have any statistically significant impact on financial performance.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This paper attempts to identify the reasons behind the adoption of the accounting information tools which has been implemented in Portuguese third sector organizations. The research was designed to face new institutional theory with rational choice theory. Data was collected from third sector organizations operating in Portugal. The questionnaire applied was based on earlier literature. Results support the theoretical perspective of institutionalism. Indeed, third sector organizations operating in Portugal use essentially traditional accounting tools like financial accounting statements, cost accounting and budgeting, and there are clear evidences of coercive isomorphic behaviours. Future research should consider a qualitative approach to deeply understand how and why these organizations use accounting tools.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The objective of this paper is to determine the basic features of the use of mathematical modeling of the system to forecast cryptocurrency exchange rate. The study determines that cryptocurrency is the simplest investment asset being and, at the same time, the riskiest one. Advantages and disadvantages of cryptocurrency use are specified. Advantages include: code openness, anonymity, decentralization, emission, and reliability. Disadvantages include lack of guarantees, instability, risk of prohibition and possible loss. A model to forecast bitcoin cryptocurrency exchange rate is proposed and substantiated mathematically. The observations are the basis to develop a hypothesis: the faster the cryptocurrency (e.g. bitcoin) is mined, the more difficult it is to forecast bitcoin cryptocurrency exchange rate. Certain factors emphasize which may affect the cryptocurrency exchange rate: trade wars of the USA with other export-oriented world economies (China); advent of IEO as the alternative for ICO and new drivers connected with the interest in cryptocurrency; FATF recommendations for market control, the entry of world giants (e.g. Facebook) into the crypto-market and the development of the stablecoin market.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This research applies a Vector error correction model to investigate the long-run and short-run effects of gross domestic product (GDP), energy consumption, foreign direct investment (FDI), and trade openness on CO₂ emissions. The findings indicate that in the long run, GDP growth per capita has a negative influence on CO₂ emission. Energy consumption and trade openness negatively affect CO₂ emission. The foreign direct investment as the percentage of GDP in a long time has a positive relationship with CO₂ emission. Furthermore, the short-run GDP per capita affects CO₂ -emission with two-year lags and energy consumption influences CO2 emission with a one-year lag. These observations have many implications for policy-makers in issuing the FDI policy in Vietnam in recent times and considering the impact of economic development on protecting the sustainable growth in the long-run.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Profit always be the top priority of banking operation over the years. Commercial banks maximize the net interest margin by charging more interests to the borrowers and offering lower interests to the depositors. Their aggressive lending strategies can sometimes result in credit risk, moral hazard and non-performing loans. Some studies found that non-performing loans have negative impact on the bank’s profitability; some argued otherwise. This paper aims at investigating the impact of non-performing loans on the ability to make profit of Vietnamese commercial banks in the period of 2008 to 2017 and draws a conclusion as well as recommendations to mitigate the risk.

	© 2010-2025 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)