This study aims to examine the influence of credit risk and capital adequacy of a rural bank on financial distress, proxied by interest coverage ratio (ICR). Samples used in this research are 123 rural banks located in the Jakarta metropolitan area from 2013 to 2018. In this area, almost 70% of cash flow circulation in Indonesia was happening. The logistic regression model was employed to analyze the collected data. The findings show that both credit risk and capital adequacy had significant influences on financial distress, with positive and negative effects, respectively. Realizing the important role of credit risk and capital adequacy, this study makes some suggestions that rural banks should utilize both variables as a measure to monitor their financial performance.

This study was designed to identify factors affecting management capacity of business leaders, and identified factors such as macro-environmental factors, internal factors, knowledge of business leaders and traditional family result factors, as well as skills of business leaders. These factors have different levels of effects on the management capacity of business leaders. The findings are the basis for proposing recommendations to more enhance the management capacity of business leaders. Data for the study was collected from a survey of business leaders in Bac Ninh province, exploratory factor analysis (EFA) and multivariate regression was used for analysis in this study.

Green banking encourages sustainable economic development and stimulates environmentally friendly activities. The objective of this study is to assess determinants of green banking adoption in Vietnam. Data of the study was collected through a survey of officials and employees at commercial banks in Vietnam. The results of correlation and regression analysis indicate that the influence of macro factors on the level of green banking is the strongest, followed by the bank's financial capacity, government's supportive policies and green investment needs of business organizations. Conversely, the capacity of officials and the bank leader awareness on green banking do not significantly affect the level of green banking adoption in Vietnam.

The paper uses the FEM and REM models to test the role of commercial bank development on economic growth in Vietnam. The research data is taken from the World Development Indicator (WDI) of the World Bank (World Bank - WB) and the annual reports of 30 Vietnamese commercial banks in the period of 2007 - 2018. Experimental research results show the very important role of commercial banks in Vietnam's economic growth during this period.

The objective of this paper is to assess the impact of corporate social responsibility (CSR) on the financial performance of textile and garment export enterprises in Vietnam. We conducted an analysis on 396 textile and garment enterprises exporting in Vietnam and the results show that CSR had a positive impact on financial performance through a positive impact on corporate reputation, a positive impact on employee commitment and positive impact on government support. Since then, corporate reputation, employee commitment and government support also had a strong positive impact on the financial performance of these export textile enterprises. Finally, based on the results of testing the research hypotheses, we propose solutions for Vietnam textile enterprises in general, export textile enterprises in particular and recommend solutions for Government to support businesses to implement CSR more effectively, ensuring sustainable development for the economy.

This article analyzes the impact of macroeconomic and bank-specific factors affecting the profitability of Vietnam banks, which is an emerging economy with the banking industry considered to be young but plays a very important role for the development of the economy. The study data was collected during the period of 2013-2018. The Generalized Method of Moment (GMM) is used to estimate the study model to ensure that the results obtained are of high confidence. The study results show that the bank profitability was positively affected by macroeconomic (such as economic growth and inflation) and bank-specific factors (such as bank capital, bank size, and liquidity risk), which is an interesting finding in Vietnam. The results of this study are important for bank managers and researchers.

We examine the impact of the firm’s life-cycle on board composition of Vietnam's listed firms. The data is balanced and covered over the period 2012-2018 for 442 Vietnam listed firms. We use a fixed-effects regressions analysis to examine the effect of a firm's life-cycle (Lifecycle), and dummy variables of firm's life-cycle (Growth, Mature, Decline) on the board composition (board size, board independence, CEO duality). Our findings show the board composition of Vietnam’s listed firms tends to decrease with the firm's life-cycle. Therefore, the firms need to adjust board composition to a proper level promptly to improve their competitiveness, and consider the supervisory function of the board members is not enough positive in the life-cycle of the firms.

This study was conducted to investigate the determinants affecting the quality of audit services in Vietnam, from the perspective of auditing clients – the Foreign Direct Investment (FDI) clients. Based on the adjustments of SERVQUAL model, the article has discovered five out of six factors that positively affect audit service quality of historical financial statements at FDI enterprises in Vietnam, namely: tangibles, reliability, responsiveness, assurance and non-audit services. Data used in the study was collected from 250 accountants and directors at FDI enterprises in Vietnam. The Exploratory factor analysis (EFA) and Linear regression model were used to identify the factors that affect the quality of audit services. Findings from empirical research are the basis for recommendations for audit firms to enhance the quality of audit services in Vietnam.

Attracting foreign direct investment (FDI) to contribute to Vietnam's limited development resources is an objective and indispensable activity. In fact, the investment attraction activities have gained many important achievements in stimulating economic development, curbing inflation and creating jobs. Nevertheless, in many prior studies, there were less discussion on the important role of political factors in the relationship with FDI attraction in Vietnam. Therefore, this study aims to explore that relationship through three variables such as the transparency, the similarity in political characters, and business policies. The findings show the significant effects of those studied factors on the FDI attraction within Vietnam context.

The study is conducted to examine the impact of real effective exchange rate volatility on the trade balance in Vietnam from 2002 to 2019 by using the VAR (vector autoregression) model. The volatility of real effective exchange rate is calculated through the GARCH (1,1) model based on the quarterly data (collected by Bruegel, Europe) of the Vietnamese currency with 143 major trading partners of Vietnam. The research result shows that the current trade balance was negatively affected by the volatility of the past trade balance with the lag from 1 quarter to 4 quarters. Especially, the study finds that the volatility of real effective exchange rate with the lag of 2 reduced the trade balance in Vietnam. This is the particularity of Vietnam – a country pursuing a floating exchange rate policy under the control of the government.