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 study employs a panel data analysis to identify the factors that significantly affect the capital adequacy ratio (CAR) of Vietnamese commercial banks for the period from 2011 to 2018. During this period, the number of banks had decreased from 41 to 31 due to mergers and acquisitions. The variables that are hypothesized to affect the capital adequacy ratio of commercial banks in Vietnam include bank size (SIZE), deposit (DEP), loan (LOA), loan loss reserves (LLR), liquidity (LIQ), return on assets (ROA), return on capital (ROE), net interest margin (NIM), non-performing loans (NPL) and leverage (LEV). The results indicate that LEV, LLR, ROE had a negative impact, ROA had a positive impact, and SIZE, DEP, LOA, LIQ, NIM, NPL did not significantly influence the CAR of Vietnamese commercial banks.

Vietnam’s stock market although has small scale without a long history of development but the exchange has just started for a massive development. There have also been a number of anomalies, suggested that the market is not efficient. Therefore, there is a possibility that active investors with right strategy can consistently achieve higher profit than the market portfolio. This paper analyzes the statistical and economic significance of the calendar anomalies to propose appropriate strategies or recommendations. Studying the calendar anomalies in Vietnam also diversifies the research scope and validates some hypotheses in the past. In this research, the authors just analyze the monthly effects and the experimental results of this study may have significant implications not only for financial managers, financial advisers and investors but also for government to implement policy on stock market.

This study is an empirical research into the gap between disclosures in annual reports by listed companies and the needs of information by individual investors for investing decisions. The research uses some quantitative methods with the data collected from the annual reports of the top 30 non-financial listed companies having the high market capitalization and good liquidity on the Vietnam Stock Exchange. The authors compare 82 information disclosed by the corporates with the expectations of the investors by using SPSS 22. The results indicate that there is a discrepancy between the perception of individual investors and listed companies about the useful information in the corporate reports. In addition, both the mandatory and voluntary disclosures do not satisfy the requirements of the investors; however, the mandatory information is provided more than the voluntary one by the listed companies.

The objective of this paper is to evaluate factors affecting the progress of completing construction of irrigation projects using state budget funds. To achieve the goal, to research and conduct surveys of investors, contractors, managers of irrigation construction investment projects. Analysis results from 269 valid questionnaires using SmartPLS 3.6 software showed that all 6 factors: Investor, Peripheral, Capital, Contractors, Consultant, Convenience, all factors have a positive impact on progress of completing irrigation construction projects using state budget funds in Thai Binh province, Vietnam.

Due to increase in global pressures and interest in environmental issues over the past two decades, Environmental Management Accounting (EMA) has been emerged as a new technique in accounting field in order to provide information based on environmental issues for various parties. The environmental accounting information disclosure benefits the decision makers for managing and improving environmental performance. This study aims to assess factors affecting the Environmental Management Accounting Implementation and affecting the Quality of Environmental Information for making decisions of Fishery Processing Enterprises (FPEs) in Vietnam. There are 3 groups of factors including Company’s nature and perspective; Government and Stakeholders’ Pressure; Methods, tools and regulations for EMA which are examined to learn about their impacts on EMA Implementation and Environmental Data Quality for decision making of FPEs in Vietnam. The result showed that the 3 factors had a causal relationship with EMA Implementation. At the same time, EMA Implementation has the positive impact on Environmental Data quality for decision making of the FPEs in Vietnam. Based on the results of survey and data processing, the authors propose FPEs in Vietnam to increase the effectiveness of methods and tools for EMA, be more responsible for government and stakeholders’ pressure, promote managers’ perspectives related to environmental issues, and enhance EMA implementation, from which to increase the quality of environmental data for decision making.

Many empirical studies have been conducted so far on economic growth in the world. In these studies, the effect of various elements on the economic growth, such as public expenditure, inflation, labor, private investment, etc., has been examined. In this study, the effect of governance on the economic growth in 43 Asian countries is considered during the period from 2004 to 2016. Using the Bayesian multilevel generalized linear model, it is estimated that governance has a positive impact on economic growth with a probability of more than 80%. Based on this, policy implications are provided for improving the governance quality to promote economic growth.

The paper uses the gravity model and panel data to examine the determinants of Vietnam's export to the EU market during the 2007-2017 period. The article uses the Hausman-Taylor estimator for the optimal combination of Fixed-Effects (FE) and Random-Effects (RE) methods. The estimation results indicate that the determinants of Vietnam's export to the EU market include: aggregate population (+2,512); aggregate GDP per capita (+1,256); Vietnam's index of infrastructure (+0,824) and aggregate trade openness (+0,377). Based on these results, the paper suggests policies to boost Vietnam's export to the EU.

This study aims to analyze the effect of black tiger shrimp price and other factors on the shrimp area in the Mekong Delta using the supply response function based on the Nerlovian partial adjustment model. Using quarterly panel data collected from four provinces (Ca Mau, Bac Lieu, Soc Trang, and Kien Giang) for the period of 2014 to 2017, the estimates in the supply response are obtained from Fixed-Effects (FE) method. Results indicate that the adaptive expectation hypothesis to the simple Cobweb model is likely to best fit the data. The estimates of the supply response model show that information used for expected price formation quickly responded in making a decision of black tiger shrimp production. In both the short run and long run, the expected price has a significant effect in directing black tiger shrimp farmers to formulate the supply response decision. The acreage response elasticity is more elastic.

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.