The paper examines the impact of corporate governance (CG), capital structure (CS) on firm value (FV) of firms in Vietnam. The study used different regression methods using the data collected at enterprises listed on the stock market in Vietnam over the period 2008 - 2018, with 2937 observations. The research results find that the size of the Board of Directors, the independence of the Board of Directors, the percentage of women participating in the Board of Directors had a positive influence on FV. Besides, in the case of the Chairman of the Board of Directors controlling the CEO, the frequency of the Board meeting had a negative effect on FV. The study has determined that CS has nonlinear influence on FV, in addition, the research results also prove that firm size had positive relationship to FV. The empirical research results are a useful basis to help businesses improve FV, thereby helping businesses need to consider the elements of the Board of Directors in each enterprise, determine the appropriate capital structure.

The present work aims to emphasize the impact of job satisfaction on the performance at work of accounting professionals in Tunisia. Here, a total of 240 accounting professionals have participated in this study through a questionnaire survey. The results show that the more we advance in the career stages, the stronger the relationship between job satisfaction and performance at work is, with the exception of the disengagement stage.

Local governments play a key role in attracting foreign investment and the operations of multinational corporations (MNCs) in Vietnam, yet limited research has focused on the emerging issues in this context. This study adopted a mixed-methods approach. Representatives of MNCs in Ho Chi Minh City and four provinces participated in this research. Partial least squares structural equation modelling was used to analyze the data and test the model. The results reveal both direct and indirect relationships between political ties, institutional support, opportunity recognition and firm performance. Recommendations for the local governments are discussed in detail.

This article studies the impact of working capital management (WCM) on firm profitability (FP) in Vietnam. The study uses the Generalized Least Squares (GLS) regression method using a sample of 5,295 firms (observations) listed on stock market in Vietnam from 2009 to 2018. First, the study found that inventory turnover, average receivables (AR), average payment (AP), cash conversion cycle (CCC) had negative impacts on the firm profitability (FP). However, when we continued using quadratic function, we found that INV, AR, AP and CCC had a non-linear relationship (the U-curve) with FP. These research results contribute managerial contributions for firms in efficiently using capital when considering its investment policy.

This study aims to analyze the factors affecting the role of women in the economic development of rural household families in Vietnam. 210 survey samples collected in Trieu Son district, Thanh Hoa province were used as data in the study. The study finds a number of important factors influencing the role of women in rural household economic development. Since then, some meaningful solutions to promote the role of women in the economic development of rural household families in Trieu Son district are proposed in the study.

In this paper, we attempt to answer the question of whether or not bank capital affects profitability and risk. The paper forms an unbalanced panel with 354 observations using both data of 35 banks over the period 2007-2018. Two-step GMM is used to estimate the impacts of bank capital on profitability and risk in order to eliminate endogeneity and serial correlation issues. As a proxy of bank capital, the bank equity ratio, and equity level are used. Return on assets (ROA), return on equities (ROE), and net interest margin (NIM) are used to measure bank profitability, whereas nonperforming loan ratio and loan loss reserve ratio are used to measure bank risk. Bank capital displays significant impacts on profitability, which is measured by ROA and ROE, whereas capital shows no impact on bank NIM. When the loan loss reserve ratio is considered as proxy of bank risk, bank capital does not affect bank risk. The equity ratio, the proxy of bank capital, displays significant negative impacts on risk, whereas the equity level, the other proxy of bank capital, shows positive impacts on bank risk.

The purpose of this study is to explore the views of independent external auditors, financial statements’ preparers and financial statements’ users regarding the general responsibilities of auditors with a focus on their responsibility for fraud detection. A structured questionnaire survey was used as an instrument to collect data for this purpose. A total of 1,015 questionnaires were sent to three categories of respondents whereas 261 valid responses were received with an overall response rate of 26%. The findings of this study revealed a substantial audit expectation gap in Saudi Arabia with regards to auditors’ responsibilities in general and their responsibility for fraud detection in particular. Preparers of financial statements and users as well assume that auditors provide an absolute assurance that audited financial statements are free from material misstatements including fraud. In contrast to auditors’ perception, preparers and users of financial statements believe that auditors should be made liable to audit beneficiaries for losses if failed to disclose potential fraud in the audit report or for any subsequent discovery of misstated audited financial statements. This study contributes to the audit profession in Saudi Arabia by highlighting the presence of a serious expectation gap that may adversely affect the value of audit function and the reputation of auditors in Saudi Arabia. The implications of these findings should motivate professional bodies and other interested parties to cooperate and work closely to reduce the gap and find a convergence between auditors and audit beneficiaries about the role and responsibilities of auditors.

The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam. The study then suggests further research on the determinants over transfer pricing activities of these enterprises to have better solutions in dealing with transfer mispricing in Vietnam. A quantitative research method involving self-administered closed-ended questionnaires were extended to Managing Directors/Chief Executive Officers, Tax Managers/ Directors, Chief Finance Officers or Heads of Finance from foreign direct investment enterprises in Vietnam. Findings indicate a strong relationship between corporate tax rate differentials and the transfer pricing activities in foreign direct investment enterprises in Vietnam. The findings support Vietnamese policymakers, academic researchers, auditors, investors to have further study on the effect of the tax rate on transfer pricing activities of the enterprises. Nevertheless, tax officials and accounting representatives can have in-depth knowledge with regards to transfer pricing activities which the outcome of this study aspires as guidance for better understanding the aspects of transfer pricing while doing business in Vietnam.

As in agriculture, fisheries sector faces long list of uncertainty and unsustainability in supply of the products. This is due to the great possibility of natural disaster and moral hazard by the actors in fisheries which lead to the instability of value chain on fisheries commodity from downstream to upstream. Thus, a study must be done in order to explore and minimize the disturbance of the stream of value chain in fisheries. This study aims to investigate the attributes playing big role on affecting value chain cooperation among actors in fisheries commodity in Kei Islands. Data mining is used on the study to determine factors playing major roles in smoothing cooperation in value chain of fisheries commodity, with 220 datasets obtained from actors in fisheries micro-enterprises in Kei Islands taken from August to November, 2019. The result shows that, on average, weights of four data mining techniques; namely support vector machine, fast large margin, logistic regression, naïve bayes and generalized linear model all appear to put management as the leading factor that contributes the most for the cooperation of value chain of fisheries commodity in Kei Islands. This finding implicates that management on all micro-enterprises of fisheries business in Kei Islands has to be the main focus, which is mainly related to basic knowledge on conducting cooperation and maintaining relationship among all actors in fisheries sector, therefore, NGO and local government need to step in and play role on educating all actors for better good governance of the business to obtain the great sustainability in the value chain of fisheries commodity in the region.

The major challenge, which the financially insufficient firm tries to overcome, is the uncertain demand during the sales season and the possible bankruptcy due to the lower demand than the initial order quantity. Most traditional studies on the operational decision problem address this challenge by assuming that the retailer has enough capital to procure as many products as necessary. However, small and medium size firms with insufficient capital or even startup companies are generally financially constrained for procuring or producing the product. Thus, to address the financially constrained problem, in this study we model a financially constrained two-level supply chain consisting of a financially-deficient retailer and a bank. In this supply chain, the supplier can sell a product at two wholesale prices to the retailer before and during the sales season, respectively. Then the retailer makes an initial order to the supplier with this loan from the bank and then sells the product to its customers at a selling price during the sales season. Moreover, if the realized demand is more than the initial order quantity, the retailer can make the second order at a higher wholesale price than the initial wholesale price. The analytical results from this model can be summarized as follows: First, the retailer’s optimal initial ordering decision is a non-increasing function of the bank’s decision, interest rate. Second, as the procuring cost through the quick response increases, the retailer’s initial ordering quantity increases and thus the amount of loan from the bank increases. Third, as the retailer’s initial capital increases, the amount of loan from the bank decreases. Forth, the retailer’s initial ordering quantity with the quick response strategy is almost surely less than without the quick response strategy.