How to cite this paper
Vu, T., Le, C., Pham, N & Tran, T. (2020). Factors affecting the use of derivative financial instruments of listed companies: The case of Hanoi Stock Exchange.Accounting, 6(5), 805-816.
Refrences
Acharya, V. V., & Richardson, M. P. (Eds.). (2009). Restoring financial stability: how to repair a failed system (Vol. 542). John Wiley & Sons.
Adams, E. S., & Runkle, D. E. (1999). The easy case for derivatives use: advocating a corporate fiduciary duty to use derivatives. William and Mary Law Review, 41(2), 595.
Ameer, R., & bin Abdullah, A. (2011). A survey on the usage of derivatives and their effecton cost of equity capital. The Journal of Derivatives, 19(1), 56-71.
Antono, Z., Jaharadak, A., & Khatibi, A. (2019). Analysis of factors affecting stock prices in mining sector: Evidence from Indonesia Stock Exchange. Management Science Letters, 9(10), 1701-1710.
Babak, P. (2008). The 10 largest trading losses in history. available at: http://seekingalpha.com/article/67420-the-10-largest-trading-losses-in-history (accessed October 12, 2008).
Baker, H. K., & Haslem, J. A. (1974). The impact of investor socioeconomic characteristics on risk and return preferences. Journal of Business Research, 2(4), 469-476.
Beaver, W. H., Kennelly, J. W., & Voss, W. M. (1968). Predictive ability as a criterion for the evaluation of accounting data. The Accounting Review, 43(4), 675-683.
Bartram, S. M., Brown, G. W., & Fehle, F. R. (2009). International evidence on financial derivatives usage. Financial Management, 38(1), 185-206.
Blanc, R. D. (1995). Developing internal controls to manage derivatives. INSIGHTS, April, 9.
Bezzina, F. H., & Grima, S. (2012). Exploring factors affecting the proper use of derivatives. Managerial Finance, 38(4), 414-435.
Bui, T. (2020). Stock holding decisions of foreign investors in emerging stock markets: A case study in Vietnam. Management Science Letters, 10(3), 625-630.
Mason, C., Kirkbride, J., & Bryde, D. (2007). From stakeholders to institutions: the changing face of social enterprise governance theory. Management decision, 45(2), 284-301.
CFA (2009). CFA level 1 purposes and benefits of derivatives. available at: www.investopedia. com/study-guide/cfa-exam/level-1/derivatives/cfa9.asp (accessed May 18, 2010).
Cochran, J. (2007). Carbon on credit: Global warming and the derivatives markets. available at: www.articlearchives.com/banking-finance/banking-lending-credit-services-consumer/ 347521-1.html (accessed October 10, 2008).
Cummins, J. D., Phillips, R. D., & Smith, S. D. (2001). Derivatives and corporate risk management: Participation and volume decisions in the insurance industry. Journal of Risk and Insurance, 68(1), 51-91.
Das, S. (2006). Traders Guns and Money: Knowns and Unknowns in the Dazzling World of Derivatives, available at: ftp://ftp.pearsoned-ema.com/HPE_Samples/PressReleases/ 0273704745-PR.pdf (accessed December 10, 2008).
Dang, T., Phan, T., Tran, V., Tran, T., & Pham, T. (2019). The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market. Management Science Letters, 9(13), 2391-2402.
Davidson, B. (2000). Auditing derivative strategies. The IIA Handbook Series, Institute of Internal Auditors, Altamonte Springs, FL.
Dodd, R. (2002). The role of derivatives in the East Asian financial crisis. International capital markets: Systems in transition, 447.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152.
Hair, J.F., Hult, G.T.M., Ringle, C., & Sarstedt, M. (2013). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), Sage Publications Ltd, London.
Hair, J. F., Henseler, J., Dijkstra, T. K., & Sarstedt, M. (2014). Common beliefs and reality about partial least squares: comments on Rönkkö and Evermann. Organizational Research Methods, 17(2), 182-209.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 2nd ed., Sage: Thousand Oaks.
Henseler, J., Ringle, C.M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling, Journal of the Academy of Marketing Science, 43(1), 115-135.
Henseler, J., Ringle, C.M., & Sinkovics, R.R. (2009). The use of partial least squares path modeling in international marketing, in Sinkovics, R.R. and Ghauri, P.N. (Eds), New Challenges to International Marketing, Emerald Group Publishing Limited.
Hull, J. (2008). Options, Futures and Other Derivatives, 7th ed., Prentice-Hall, Upper Saddle River, NJ.
John, J. F. (1992). Corporate governance and disclosure quality. Accounting and Business Research, 22(86), 111-124.
Nguyễn Thu Thủy (2017), ‘Một số giải pháp phát triển thị trường chứng khoán phái sinh Việt Nam’, Tạp chí Kinh tế & Phát triển, 244, 25-33.
Nguyen, M., Xuan, P., & Bui, T. (2020). Causal relationship between banking system development and real estate market. Management Science Letters, 10(1), 41-52.
Pengelly, M. (2008). Survey reveals funds’ lack of derivatives expertise. August 1, available at: www.risk.net/risk-magazine/news/1497769/survey-reveals-funds-lackderivatives-expertise (accessed March 12, 2009).
Pham, Q., Ho, T., Pham, D., & Nguyen, H. (2020). Effects of corporate governance on high growth rate: evidence from Vietnamese listed companies. Management Science Letters, 10(7), 1553-1566.
Sharma, S. (2009). Role of financial derivatives in managing risk in financial markets: towards the complex exchange of risk, speculation, and fundamental value.
Sterling, R. (1970). Theory of the Measurement of Enterprise Income. Kansas, the University Press of Kansas.
Stulz, R. M. (2005). Financial derivatives. The Milken Institute Review, 20-31.
Tavakoli, J. (2001). Credit Derivatives and Synthetic Structures: A Guide to Instruments and Applications. 2nd ed., Wiley, New York, NY.
Thuy, V., Thu, T., & Viet, H. (2019). The impact of microeconomic factors on the abnormal return of listed stocks in Vietnam. Management Science Letters, 9(11), 1863-1874.
Tirole, J. (1988). The theory of industrial organization. Cambridge. CA, MIT Press.
Trần Mạnh Dũng (2014). ‘Tính tuân thủ chuẩn mực lập báo cáo tài chính quốc tế: Kiểm tra giảm giá trị tại Hồng Kông’. Tạp chí Kinh tế & Phát triển, 203(2), 131-139.
Tran, T., Ha, X., Le, T., & Nguyen, N. (2019). Factors affecting IFRS adoption in listed companies: Evidence from Vietnam. Management Science Letters, 9(13), 2169-2180.
Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic Management Journal, 5(2), 171-180.
Xuan, V., Thu, N., & Anh, N. (2020). Factors affecting the business performance of enterprises: Evidence at Vietnam small and medium-sized enterprises. Management Science Letters, 10(4), 865-870.
Adams, E. S., & Runkle, D. E. (1999). The easy case for derivatives use: advocating a corporate fiduciary duty to use derivatives. William and Mary Law Review, 41(2), 595.
Ameer, R., & bin Abdullah, A. (2011). A survey on the usage of derivatives and their effecton cost of equity capital. The Journal of Derivatives, 19(1), 56-71.
Antono, Z., Jaharadak, A., & Khatibi, A. (2019). Analysis of factors affecting stock prices in mining sector: Evidence from Indonesia Stock Exchange. Management Science Letters, 9(10), 1701-1710.
Babak, P. (2008). The 10 largest trading losses in history. available at: http://seekingalpha.com/article/67420-the-10-largest-trading-losses-in-history (accessed October 12, 2008).
Baker, H. K., & Haslem, J. A. (1974). The impact of investor socioeconomic characteristics on risk and return preferences. Journal of Business Research, 2(4), 469-476.
Beaver, W. H., Kennelly, J. W., & Voss, W. M. (1968). Predictive ability as a criterion for the evaluation of accounting data. The Accounting Review, 43(4), 675-683.
Bartram, S. M., Brown, G. W., & Fehle, F. R. (2009). International evidence on financial derivatives usage. Financial Management, 38(1), 185-206.
Blanc, R. D. (1995). Developing internal controls to manage derivatives. INSIGHTS, April, 9.
Bezzina, F. H., & Grima, S. (2012). Exploring factors affecting the proper use of derivatives. Managerial Finance, 38(4), 414-435.
Bui, T. (2020). Stock holding decisions of foreign investors in emerging stock markets: A case study in Vietnam. Management Science Letters, 10(3), 625-630.
Mason, C., Kirkbride, J., & Bryde, D. (2007). From stakeholders to institutions: the changing face of social enterprise governance theory. Management decision, 45(2), 284-301.
CFA (2009). CFA level 1 purposes and benefits of derivatives. available at: www.investopedia. com/study-guide/cfa-exam/level-1/derivatives/cfa9.asp (accessed May 18, 2010).
Cochran, J. (2007). Carbon on credit: Global warming and the derivatives markets. available at: www.articlearchives.com/banking-finance/banking-lending-credit-services-consumer/ 347521-1.html (accessed October 10, 2008).
Cummins, J. D., Phillips, R. D., & Smith, S. D. (2001). Derivatives and corporate risk management: Participation and volume decisions in the insurance industry. Journal of Risk and Insurance, 68(1), 51-91.
Das, S. (2006). Traders Guns and Money: Knowns and Unknowns in the Dazzling World of Derivatives, available at: ftp://ftp.pearsoned-ema.com/HPE_Samples/PressReleases/ 0273704745-PR.pdf (accessed December 10, 2008).
Dang, T., Phan, T., Tran, V., Tran, T., & Pham, T. (2019). The impact of accounting disclosures on individual investors’ decision making in Vietnam Stock Market. Management Science Letters, 9(13), 2391-2402.
Davidson, B. (2000). Auditing derivative strategies. The IIA Handbook Series, Institute of Internal Auditors, Altamonte Springs, FL.
Dodd, R. (2002). The role of derivatives in the East Asian financial crisis. International capital markets: Systems in transition, 447.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152.
Hair, J.F., Hult, G.T.M., Ringle, C., & Sarstedt, M. (2013). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), Sage Publications Ltd, London.
Hair, J. F., Henseler, J., Dijkstra, T. K., & Sarstedt, M. (2014). Common beliefs and reality about partial least squares: comments on Rönkkö and Evermann. Organizational Research Methods, 17(2), 182-209.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 2nd ed., Sage: Thousand Oaks.
Henseler, J., Ringle, C.M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling, Journal of the Academy of Marketing Science, 43(1), 115-135.
Henseler, J., Ringle, C.M., & Sinkovics, R.R. (2009). The use of partial least squares path modeling in international marketing, in Sinkovics, R.R. and Ghauri, P.N. (Eds), New Challenges to International Marketing, Emerald Group Publishing Limited.
Hull, J. (2008). Options, Futures and Other Derivatives, 7th ed., Prentice-Hall, Upper Saddle River, NJ.
John, J. F. (1992). Corporate governance and disclosure quality. Accounting and Business Research, 22(86), 111-124.
Nguyễn Thu Thủy (2017), ‘Một số giải pháp phát triển thị trường chứng khoán phái sinh Việt Nam’, Tạp chí Kinh tế & Phát triển, 244, 25-33.
Nguyen, M., Xuan, P., & Bui, T. (2020). Causal relationship between banking system development and real estate market. Management Science Letters, 10(1), 41-52.
Pengelly, M. (2008). Survey reveals funds’ lack of derivatives expertise. August 1, available at: www.risk.net/risk-magazine/news/1497769/survey-reveals-funds-lackderivatives-expertise (accessed March 12, 2009).
Pham, Q., Ho, T., Pham, D., & Nguyen, H. (2020). Effects of corporate governance on high growth rate: evidence from Vietnamese listed companies. Management Science Letters, 10(7), 1553-1566.
Sharma, S. (2009). Role of financial derivatives in managing risk in financial markets: towards the complex exchange of risk, speculation, and fundamental value.
Sterling, R. (1970). Theory of the Measurement of Enterprise Income. Kansas, the University Press of Kansas.
Stulz, R. M. (2005). Financial derivatives. The Milken Institute Review, 20-31.
Tavakoli, J. (2001). Credit Derivatives and Synthetic Structures: A Guide to Instruments and Applications. 2nd ed., Wiley, New York, NY.
Thuy, V., Thu, T., & Viet, H. (2019). The impact of microeconomic factors on the abnormal return of listed stocks in Vietnam. Management Science Letters, 9(11), 1863-1874.
Tirole, J. (1988). The theory of industrial organization. Cambridge. CA, MIT Press.
Trần Mạnh Dũng (2014). ‘Tính tuân thủ chuẩn mực lập báo cáo tài chính quốc tế: Kiểm tra giảm giá trị tại Hồng Kông’. Tạp chí Kinh tế & Phát triển, 203(2), 131-139.
Tran, T., Ha, X., Le, T., & Nguyen, N. (2019). Factors affecting IFRS adoption in listed companies: Evidence from Vietnam. Management Science Letters, 9(13), 2169-2180.
Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic Management Journal, 5(2), 171-180.
Xuan, V., Thu, N., & Anh, N. (2020). Factors affecting the business performance of enterprises: Evidence at Vietnam small and medium-sized enterprises. Management Science Letters, 10(4), 865-870.