The objective of this paper is to assess the impact of supply chain quality integration on green supply chain management, environment performance and financial performance. The data was analyzed on 568 Vietnamese tourism businesses. Results were analyzed using SPSS 22 and Smart PLS 3.6 software. The results show that supply chain quality integration had a positive impact on green supply chain management and financial performance. Green supply chain management also had a positive impact on environment performance and financial performance. Green supply chain management also played a full mediating role in the relationship between supply chain quality integration and financial performance. However, neither size nor institutional pressure played any moderating role in the relationship between green supply chain management and financial performance and environment performance.

The objective of this paper is to assess the impact of transactional leadership on supply chain quality management and performance in tourism and travel enterprises in Vietnam. The analysis results were conducted on 298 typical tourism and travel enterprises in Vietnam in 2019. The testing results of the hypotheses show that transactional leadership had a positive impact on supply chain quality management and performance. At the same time, supply chain quality management did not play any full mediate role in the relationship between transactional leadership and performance. However, the qualification level had a statistically significant moderate role in the relationship between transactional leadership and performance. With the more highly qualified leaders, the more transactional leadership is applied, the higher the business performance for tourism and travel enterprises in Vietnam.

This research is conducted to examine the determinants of customer satisfaction in using debit cards issued by the Vietnam commercial banks (CB). By applying the exploratory factor analysis (EFA), logistic regression and linear regression on a dataset of 428 customers, we find that the features and price of products were the key determinants influencing the frequency of using debit cards. However, the impact of each determinant is heterogeneous among different groups of customers. Product price and features are more likely to influence the users using debit cards to purchase goods or services in stores or online than customers working for the public agencies or frequently using non-cash payment for high-valued transaction.

This study is conducted to investigate the impact of corporate social responsibility (CSR) on supply chain management (SCM) and financial performance, and the effect of SCM on financial performance through the mediate role of corporate reputation and customer loyalty. In addition, the study tests the moderate role of firm size and the ratio of export products in the relationship between SCM and financial performance. The research sample is 389 Vietnamese garment and textile firms by collecting through survey questionnaire. The results show that corporate social responsibility has a positive impact on SCM and financial performance and SCM has a positive impact on financial performance. However, firm reputation and customer loyalty do not have any mediate role in the relationship between SCM and financial performance. Firm size and export product ratio play a moderate role with statistical significance in the relationship between SCM and financial performance.

This study focuses on measuring the impact of trade agreements on Vietnam's rice exports based on secondary data sources produced by the General Statistics Office, the World Bank, and International Monetary Fund. Structural gravity model was employed for analyzing and quantifying the impact of trade agreements on rice export of Vietnam. The results show the impact of Trade Agreements on Vietnam’s rice exports is relatively low and not all Agreements bring positive effects. Based on the findings, we give some recommendations for Vietnam's rice export to adapt more to the contents and standards of the Trade Agreements and will be participating in the future.

Knowledge sharing plays an important role in management of universities. Vietnam universities are not highly regarded for their teaching quality and scientific research. It is therefore necessary to promote knowledge sharing through two central processes: knowledge donation and collection as well as individual performance of lecturers. Based on a sample size survey of 312 university lecturers in Vietnam and the methods of analyzing exploration factor (EFA), factor analysis (CFA), structural equation modeling (SEM) to examine the hypotheses of the survey, the study determines that two individual factors; namely job satisfaction and other involvement significantly influenced knowledge donation process. One individual factor also positively influences knowledge collection process, knowledge self-efficacy, and lecturers’ willingness to donate knowledge to improve individual performance. Finally, several suggestions for enhancing the knowledge sharing and individual performance of lecturers for university managers are given.

This research is conducted to investigate determinants that affect delays in the signing of audit reports in Vietnam. The audit delay is measured as a function of the number of days that elapse from the accounting period until the date when the audit report is signed. This study employs a sample of 142 foreign direct investment (FDI) firms in Vietnam in 2019. We use Linear regression analysis, modelling audit delay as a function of the following explanatory variables: firm size, audit firm type, sign of income, audit opinion, and leverage. The findings indicate that the firms that report net income, that have standard audit opinion, and that have bigger size release their audited financial statements earlier. Variables such as auditor firm and leverage show no significant relationship with audit delay.

This research is conducted to evaluate the determinants influencing the profitability of the food-processing firms in Vietnam. Data was collected from audited financial statements from the food-processing firms listed on the Vietnam Stock Exchange from 2012 to 2018 and panel regression model was used in the research (PLS). We selected the methods of testing the model's defects. The testing methods employed in this study were Pearson model, Hausman model, especially the relationship between FEM and REM; Modified Wald Test, Wooldridge test (for autocorrelation in panel data), and lastly Multicollinearity test based on VIF coefficient. The results indicate that Total-Debt-to Total-Equity and Long-term-Debt (TDTELT) had positive influence on profitability. However, Debt Ratio (DR), Short-term Debt Ratio (SDR), Long-term Debt Ratio (LDR) had negative impacts. Fixed Assets to Total Assets (FATA) and Firm size (SIZE) impact Return on Assets (ROA) without statistical significance.

This research is conducted to investigate the impact of income diversification on bank liquidity creation and the financial performance of Vietnamese commercial banks from 2007 to 2017. Data were collected from 21 Vietnamese commercial banks. Panel OLS with fixed effects and GMM estimations were employed to process data. The results show that diversification had a negative impact on both bank liquidity creation and bank profitability, and thus support the view that Vietnamese commercial banks should remain focusing on their traditional lines of business rather than diversifying towards nontraditional activities since this may lead to both a lower level of liquidity creation and profitability. The findings of this study could draw broad inferences for researchers, policy makers, and bank managers towards more focusing strategies to ensure the health of the banking system.

This research is conducted for assessing the relationship between the level of environmental financial accounting practices (EFAP) and financial performance (FP) of listed firms. Data were collected from listed firms on Vietnam Stock Exchange for the period from 2013 to 2017, including the firms disclosed and not disclose EFAP. Ordinary least square (OLS), fixed effect model (FEM), and random effect model were employed for processing the data. The results reveal that there is a close relationship between the EFAP and financial performance. In addition, there is a difference in financial performance between the group of firms disclosed and not disclosed EFAP. Based on the findings, some recommendations are given for motivating EFAP in the listed firms for improving financial performance.