We analyze the association between female directorship on the board and real earnings management in context of an emerging economy, in Bangladesh. To accomplish the task, we utilize a sample of 2193 firm-year observations listed on the Dhaka Stock Exchange throughout the period 2000-2017. Our exploration indicates that the presence of female directors, the proportion of female directors on the board, as well as the presence of independent female director; all of these forms are positively associated with real earnings management. Therefore firms, with female director(s), tend to be in-volved in higher levels of earnings management through lower price discount, unfavorable credit facility and lower scales of production. This study also underscores that firms with female direc-tor(s) are more likely to abide by defensive financial reporting policies and they lean towards employing more income-decreasing earnings. On the other hand, their counterparts in firms with a less representation from female on the board are much less likely to engage in similar practices. So, the persistence of female directors may resolve the problem of income-increasing real earnings man-agement in a significant manner. Additionally, we provide evidence that corporate governance plays a beneficial role in limiting real earnings management especially when the board appoints female director(s).

Lack of tool to assess the quality of education and training can lead to mistakes in building educa-tional and training programs. A good educational and training program has to meet employers' re-quirements. Thus, this study aims to assess the quality of education and training program through the ability to apply theory into practice for graduates from the recruiter's point of view in banking and finance sector in Vietnam. The study is conducted by setting up a hypothesis of the relationship between the employer’s satisfaction levels and quality of education and training program, and then using HOLSAT as a qualitative model, the study evaluates the ability of graduates to apply theory into practice. The result of empirical analysis indicates that the ability of graduates to apply theory into practice in banking and finance sector in Vietnam in 2017 did not meet the employers’ needs.

Industry 4.0 brings a new challenge for incumbent firms to anticipate new business model offered by emerging entries. The digital transformation is required by incumbent to develop innovation on product and service business model based on customer experience orientation. To support this transformation, strong digital leader is important to assure the development of this transformation. The study on the role of digital leadership on business model innovation and customer experience has not been explored, significantly, Hence, this research aims at assessing the role of digital leadership, whether it directly or indirectly influences the customer experience orientation in developing business model innovation. This study was conducted through survey to 88 senior leader respondents from Indonesia telecommunication firms, in which Smart-PLS application was used to analyze the data. The result show that digital leadership had direct and indirect impacts on customer experience orientation in developing business model innovation. The practical implications of these findings are recommended for the senior leader of management of telecommunications industries in In-donesia to strengthen digital leadership capability in conjunction with the development of business model innovation and customer experience orientation. Further research can be explored by expand-ing the sample, industry, statistical application and longitudinal study.

The purpose of this paper is to discover the perception of Umrah travel agents regarding the impact of service quality (SQ) on customer satisfaction (CS) in Malaysia. To perform and accomplish this task, the necessary data were collected through convenience sampling method based on self-administrated structure questionnaire. Out of 500 responses from the respondents, 384 samples were finally chosen and considered suitable for descriptive statistics analysis to fulfil the sole purpose of the paper. There were positive and significant relationship between the retail SQ dimensions and CS. Umrah travel industry contributes significantly on the Malaysian economic growth, and during the last decade the competition has increased dramatically. Therefore, this research study is intended to seek for solid empirical justification to consider SQ as a major and substantial factor in CS in Malaysian Umrah traveling industry.

nder the impact of the global crisis, the Vietnam real estate exchange has become degraded and frozen for a long time. The solvency is decreased, leading to a high risk of bankruptcy of real estate companies. Therefore, determining the factors reflecting solvency in real estate companies helps to give synchronous solutions, to improve performance efficiency, to prevent and to mitigate bankruptcy risk in the real estate companies listed on Vietnam’s stock exchange. Research data were collected from 45 out of 55 real estate companies listed on Vietnam’s stock exchanges (accounting for 81.82% of the sample) with 360 observations. The study proposes a logit model showing the relationship between solvency and bankruptcy risk and conducts analysis and verification on SPSS dedicated software (version 25) to find out the variables affecting bankruptcy risk. The results show that (with a prediction accuracy of 91.4%) in these companies, indicators of solvency influencing bankruptcy risk include: (1) Operating cash flows to average total liabilities ratio and (2) Net working capital to total assets ratio. The impact of the remaining factors (a) Owner’s equity to long-term debt and (b) Current assets to current liabilities was unclear. Based on the research results, specific recommendations and solutions were proposed to improve solvency, prevent and mitigate bankruptcy risk in the real estate companies listed on Vietnam’s stock exchange.

By adopting the theory of planned behaviour, our study develops research model to analyse the effect of structural support on the entrepreneurial cognitive process among university students in Vietnam. Authors employ a meta-analytic path analysis with a sample of 2218 students at 14 universities in Vietnam in order to show that although structural support has positive effect on attitude towards entrepreneurship and perceived behavioural control, it also has negative influence on subjective norms and entrepreneurial intention. Interestingly, different with some previous studies, authors investigate the significant and direct relationship between subjective norms and entrepreneurial in-tention in the economic transitional context of Vietnam. Moreover, analogously to many researches adapting the planed behavioural control, attitude toward entrepreneurship is still seen as the strongest influencing factor on entrepreneurial intention, followed by perceived behavioural control and subjective norms.

In Vietnam, the role of commercial banks is extremely important, but the real situation does not really meet the requirements of the economy. The State Bank of Vietnam has implemented many solutions to stabilize the monetary market and regulated internal control and internal audit of credit insti-tutions. Therefore, in order to survive and develop in a sustainable way, each commercial bank itself needs to build good governance policies so that its activities are always effective. The most suitable solution is given: good completion of internal control to improve the operational effectiveness of internal control. This article studies the major factors affecting the effectiveness of internal control in joint stock commercial banks in Vietnam, in order to help them understand the factors affecting, improving and ensuring the effective operations of the banks, aiming at the goals of stabilizing the financial economy of the country.

The objective of the paper is to verify the impact of management profile on the implementation of corporate social responsibility (CSR) in Nam Dinh garment and textile enterprises, Vietnam. Being conducted on 168 managers of Nam Dinh textile and garment enterprises, using SPSS 22 and Smart PLS 3.0 software, the study shows that management profile had a positive impact on CSR implementation. Also, the importance of ethics and social responsibility had an intermediate role in the relationship between management profile and CSR practices. In addition, the study has examined the moderate role with statistical significance of CEOs’ age and professional qualifications. The younger the CEO is, the more CSR he/she carries out and the higher the CEOs’ professional level is, the more CSR is accomplished.

This study aimed to investigate the effect of management control system enabling with capabilities that can improve the performance of SMEs. This study was conducted among the managers of SMEs of local food products in Banten Province, Indonesia. The number of respondents in this study was 85 SME managers. This study used structural equation modeling as an analytical tool and PLS Smart software to process the data. The findings of this study show that there was a positive effect of the use of enabling management control system (MCS) on creativity; there was a positive and significant effect of the use of Enabling MCS on cost efficiency; there was a positive and significant effect of the use of Enabling MCS on performance; there was a positive and significant effect of creativity on innovation; there was a positive and significant effect of cost efficiency on performance; and finally there was a positive and significant effect of innovation on performance. The implication of this study is that it can provide a choice of control system for SME management, which up to now still uses conventional control system. The use of Enabling MCS can create a capability for the managers of SMEs of local food products to win the competition. This is due to the uniqueness of Enabling MCS that can increase creativity and also cost efficiency.

Performance appraisal is an ongoing process between managers and employees. In fact, the fairer the process in designing the performance appraisal, the better the employee satisfaction. However, realizing fairness in performance appraisal process is a tedious task. The main objective of this study is to investigate the relationship between how employees may perceive fairness of performance appraisal system and how this would affect work performance and intention to leave. This investigation is likely to be executed among physicians working in the health sector in Qatar. In order to achieve this objective, a model is framed and investigated where about one hundred physicians respond to a questionnaire which was designed in order to assess the performance appraisal satisfaction. Statistical results show a partial positive relationship between organizational justice (in-terview, and outcome) and performance appraisal satisfaction. Moreover, partial positive relation-ship between performance appraisal satisfaction and work performance is statistically proven. Differently, a weak relationship is noticed between intention to leave and perceiving fairness in performance appraisal.