This research was conducted to investigate the factors affecting the company’s capital expenditure. Data were collected from the firms listed on Ho Chi Minh Stock Exchange (HOSE) over the period of nine years from 2010 to 2018, including the sample of 192 non-financial listed companies. Three statistical approaches were employed to address econometrics issues and to improve the accuracy of the regression coefficients: Random Effects Model (REM), Fixed Effects Model (FEM) and Generalized Method of Moments (GMM). The results show that free cash flows and firm size influenced positively on capital expenditure. By contrast, other factors such as dividend, interest expenses, depreciation and working capital had negative effects on capital expenditure. Based on the research results, some key intuitive recommendations were proposed for managers and investors in order to help them in making decisions.

This research was conducted for assessing the predictive ability of future cash flows from operating activities by using accounting earnings and cash flows information in the past. Data were collected from the firms listed on Ho Chi Minh Stock Exchange (HOSE) from 2009 to 2018, including the sample of 242 non-financial listed companies. Three statistical methods approaches were employed to address econometric issues and to improve the accuracy of the regression coefficients based on Ordinary Least Squares (OLS), Random Effects Model (REM), and Fixed Effects Model (FEM). The findings showed that earnings and cash flows and aggregated accruals had remarkable ability to forecast future cash flows and the model of operating cash flows combined with aggregated accruals had the most effective prediction ability for companies listed on Ho Chi Minh Stock Exchange.

This study was conducted to investigate the effects of different factors influencing on employment of accounting graduates in Hanoi, Vietnam. The necessary data were collected using some questionnaires from ac-counting graduates working for enterprises in the area of Hanoi, Vietnam. Based on the data collected, Cronbach’s Alpha, Exploratory factor analysis (EFA) and regression model were implemented for learning the effect of each independent variable on employment of accounting graduates. The results show that five determinants including accounting student factor (ASPF), Part-time work before graduation (PWBG), information technology (IT), University factors (UF) and Related legal and policy environment (RLPE) had posi-tive relationships with the employment of accounting graduates. Based on the findings, some recommenda-tions were given for improving the employment of accounting graduates in the area of Hanoi, Vietnam.

The editors of Uncertain Supply Chain Management retract this article [1] based on the request made by authors since they had found some significant issues about the results which could mislead the readers.

This research is conducted to investigate the impact of supply chain quality management (SCQM) on supply chain performance (SCP). Data are collected by using questionnaire delivered to 120 manufacturing companies listed on Vietnamese stock market. Three proxies are used to measure supply chain quality management include (i) internal quality management, (ii) upstream quality management and (iii) downstream quality management. Supply chain performance is measured by customer satisfaction regarding three aspects consist of quality, cost and time to delivery. The statistical methods approaches are employed to address the research issues including Cronbach’s Alpha, Explanatory Factor Analysis (EFA) and Ordinary Least Squares (OLS). The findings show that supply chain quality management had significant positive effect on supply chain performance of manufacturing companies listed on Vietnamese stock market. Based on the research results, some key intuitive recommendations are proposed aiming to improve the supply chain performance at operational level of Vietnamese enterprises.

The paper was retracted as the research team had found some significant issues about the results which could mislead the readers.

Responsibility accounting is important content of management accounting. This is an accounting system provides the flexible information, timely and accurately that to assess efficiency of managers and improve performance of firms. The paper aims to identify effects of organization size and level of manager education on responsibility accounting in Vietnamese cement enterprises. In this paper, SPSS 22 was used to collect and analysis data by distributing 103 questionnaires on managers and head of departments from Vietnamese cement manufacturers. The Results of research have shown that there are significant relationships between organization size, and level of manager education and responsibility accounting in the Vietnamese cement enterprises.

This paper was conducted to examine the relationship between dividend policy and share price volatility of companies listed on Hochiminh Stock Exchange (HOSE) in Vietnam. Data set used in this research was compiled from financial statements of 260 listed firms on HOSE from 2009 to 2018. Three statistical approaches employed to address econometrics issues as well as to improve the accuracy of the regression coefficients like fixed effects model (FEM), random effects model (REM) and general method of movement (GMM). Based on the results from GMM, the association between share price volatility and dividend yield, dividend payout ratio has been explored. The findings show a positive relationship between dividend yield and stock price volatilities and a negative relationship between dividend payout ratio and stock price volatility. In addition, it is found that a firm’s growth rate, leverage and earnings volatility had positive influences on share price volatility while firm’s size had negative effect on share price volatility.

This paper examines the relationship between capital structure and profitability of non-financial companies listed on Vietnam's stock market. The panel data is extracted from financial statements of 488 listed companies between 2013 and 2018. Capital structure discussed is represented by the ratios of short-term liabilities, long-term liabilities and total liabilities to total assets, and profitability is measured by Return on Equity (ROE), Return on Assets (ROA) and Earnings per share (EPS). Firm size, growth rate, liquidity, ratio of fixed assets to total assets are control variables in the study. The Generalized Least Square (GLS) is applied to different models, including ROE, ROA and EPS Model, and tests of autocorrelation, multicollinearity and heteroskedasticity are run to confirm the relationship between capital structure and business performance. The results show that the capital structure of Vietnamese listed non-financial companies is negatively related to their performance. Taking industrial product sectors as the preference sectors, the results show that pharmaceutical and medical, the consumer goods and the public utility industries had a higher relationship between capital structure and firm’s performance (via ROE, ROA, EPS) than industrial product sectors. These evidences are useful new insights to investors, business managers and governmental authorities.