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.

This paper focuses on identifying the effects of attitude, trust, switching cost on loyalty of individual customers in commercial banks in Ho Chi Minh City. Based on a sample of 282 customers, the paper employs Frequencies, Cronbach's Alpha test, Exploratory Factor Analysis (EFA), Affirmative Factor Analysis (CFA) and Structural Equation Model (SEM) for analysis. The results show that the Attitude had a positive impact on Trust, Loyalty; Trust and Switching cost positively affects Loyalty.

The paper examines the effect of concentration on performance in the Vietnamese commercial banks during the period 2005-2012, using the concentration ratio and the Herfindahl-Hirschman index to measure the level of concentration in the banking sector. We find a clear trend of decreasing concentration of the Vietnamese banking sector over the analyzed period, along with an increase in competition. The results of the competitive analysis based on The Panzar-Rosse model show a status of monopoly competition market has formed in the banking sector. With respect to the effects of concentration on banks’ performance, the study finds a negative relationship between the concentration of the market and operational performance of the commercial banks in the context of monopoly competition. We conclude that high competition and less concentration stimulate the banking sector to achieve a more balanced allocation of credits and promoting sustainable economic growth.

This paper studies the impact of the factors reflecting the capital structure on the performance of construction companies listed on the Vietnam Stock Exchange by using a sample of 59 listed construction companies in three years (177 observations). This research is accomplished by applying a linear regression model and correlation analysis. The results show that: (1) factors such as number of years of operation, asset size, debt/equity do not affect return on assets (ROA) and return on equities (ROE); (2) the factor of total fixed assets / total assets yields a positive and significant impact on ROA and ROE; (3) the ratios of total debt / total equity and long term debt / total equity maintain negative impacts on ROA; and (4) debt / equity has a strong positive effect on ROE.

This paper examines how initial inequality and poverty rate are related to subsequent economic growth in the provincial level of Vietnam. The results show a robust negative relationship between initial poverty rate and subsequent economic growth. However, there is no link between initial inequality and subsequent economic growth. The results also show that lower inequality leads to lower poverty rate and poverty reduction could help to reduce inequality. Other determinants of inequality and poverty reduction include human capital, investment, gross domestic product (GDP) growth rate and trade openness. The main policy implication that emerges from this paper is that concentrating on poverty elimination will help us build a more equitable society without sacrificing economic growth.

This research is conducted to investigate the factors affecting the accounting information systems quality. Data was collected by using questionnaire delivered to 347 participants who are board of director’s members and managers. The statistical methods approaches are employed to address the research issues including Explanatory Factor Analysis (EFA) and Ordinary Least Squares (OLS). The findings showed that various factors had significant impacts on the accounting information systems quality including (i) organization culture, (ii) manager participation, (iii) information technology, (iv) information technology knowledge of managers, (v) accounting knowledge of managers, (vi) accounting information applications, (vii) consultation of external experts and (viii) training activities for users in accounting information systems. Based on the research results, some key intuitive recommendations were proposed aiming to improve the accounting information systems quality of Vietnamese Enterprises.

The objective of this study is to propose solutions to attract investment capital for tourism development in Thanh Hoa province, Vietnam. Based on the theoretical framework following eclectic or “OLI model” developed by Dunning and Narula (1996) [Dunning, J., & Narula, R. (2003). Foreign direct investment and governments: catalysts for economic restructuring. Routledge.] and data of 660 questionnaires collected from a survey of tourism investors in Thanh Hoa provinces, we found some important influential factors affecting the attraction of investment for tourism development in Thanh Hoa province. In particular, the local government’s policy of attracting capital appears to have the highest level of importance. The study has some policy implications to increase the attractiveness of investment capital in tourism development in the area.

This research was conducted to investigate the impact of equity in foreign direct investment (FDI) firms on accountants' loyalty in Thanglong industrial park, Hanoi, Vietnam based on Equity theory. Data were collected through a survey with 150 accountants from Thanglong industrial park. With this data, we have used Cronbach's Alpha, Exploratory Factor Analysis (EFA) and correlation analysis to determine the effects of the independent variables on the dependent variable, i.e. the loyalty of accountants. The results show that the equity in FDI firms had positive relationships with the loyalty of accountants in Thanglong industrial park. Based on this finding, this paper gives several recommendations for improvement the loyalty of accountants in Thanglong industrial park.

This study was designed to analyze the role of social media marketing in attracting investment capital from enterprises in the development of transport infrastructure in Vietnam. A survey of 378 Vietnamese companies operating in the sector of transport infrastructure investment was collected to compile these statistics. Based on the collected data, the factor analysis method and multivariate regression method are used to analyze the influence of factors on attracting development investment capital for transport infrastructure in Vietnam. The results of this study show that social media marketing had the greatest influence on firm satisfaction when investing in transport infrastructure; the Standardized Coefficient of the Social Media Marketing variable is 0.392. Based on that finding, some solutions to further enhance the value of social media marketing are recommended to increase the attraction of investment capital for the development of transport infrastructure in Vietnam.

This study aims to analysis the factors influencing on demand for Vietnam Electricity. In this paper, the author builds the Vietnam Electricity Quantity Demand function based on the Alfred Marshall model. The data used to build this function contains 276 observations (from Jan 1995 to December 2017). The author also analyzes the elasticity and the impacts of different factors to influence the Vietnam Electricity Quantity demanded. The study uses multiple linear regression model and the results indicate that all observations were meaningful when the level of significance was five percent. The results also indicate that demand for electricity will increase over the next few years and policy makers have to take some action for the development of the electricity industry.