Abstract: This study aims to analyze and provide empirical evidences on the effects of proactive market orientation (PMO) and management commitment to internal resource (MCIR) on export performance. The sample of this study includes the owners or leaders of handicraft exporter industry consisting of 72 respondents with a purposive random sampling in West Java, Indonesia. Data collection techniques are arranged by distributing questionnaires, interviewing, and recording documentation from the respondents. The data analysis uses the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the tools of SPSS and SmartPLS statistical programs. The results show that the effect of proactive market orientation (PMO) on export performance (EP) was positive and significant. The effect of management commitment to internal resource (MCIR) on export performance was also positive and significant. MCIR has also a more considerable influence than PMO on ex-port performance. This research has implications for policy makers and creative industries in im-proving the export performance, especially handicraft industries in developing countries. Further-more, it is hoped that handicraft industries will consider the research findings in making business decisions and to improve their business success.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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).

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Under 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study develops a mediated model to investigate the relationship between entrepreneurial self-efficacy and entrepreneurial intention among Vietnamese students. This model also focuses on examining the role of subjective norms on shaping entrepreneurial intention. By using a meta-analytic path analysis with a sample of 2218 students at 14 universities in Vietnam and based on the theory of planned behaviour, authors find that subjective norms did not directly influence on entrepreneurial intention but it had strong indirect effect on entrepreneurial intention through entrepreneurial self-efficacy, attitude toward entrepreneurship and perceived behavioural control. Moreover, the relationship between self-efficacy and entrepreneurial intention was also mediated by attitude towards entrepreneurship and perceived behavioural control. In terms of direct effect, the result illustrates that attitudes towards entrepreneurship had the strongest effect on entrepreneurial intention among Vietnamese students, followed by entrepreneurial self-efficacy. These findings also show that the theory of planned behaviour could be effectively applied in the context of transitional economics in Vietnam.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The paper examined the impact of microeconomic factors on the abnormal return of listed stocks on the Vietnam stock market. The research team performed regression analysis based on the data collected from 149 companies listed on Ho Chi Minh City Stock Exchange between 2012 and 2017. The research results show that the variables of profitability, capital structure and the growth rate all had positive impacts on the abnormal return of listed companies. Meanwhile, the size of enterprises was proven to have the reverse impact on the abnormal return.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The use of technology in business in the era of 4.0 is a difficult task for Small and Medium Enterprises (SMEs) due to lack of resources and other market problems. To attract customers to buy a product, the marketing of a product is usually influenced by various factors, such as price, product quality, and brand. In this study, the researchers analyzed the impact of price, product quality, and product brand on customer’s buying interest. This research is a case study conducted in Fahmi Mandiri SMEs aiming to increase the income. The method used is multiple regression analysis and the data is collected through questionnaires distributed to the customers. The results show that the biggest partial correlation influencing customer buying interest are price of a product and product brand. The quality of a product does not affect customers' buying interest significantly, because consumers will trust the quality of a product when the product brand is known and has the right price.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This paper investigates the changes in stock market returns before and after the announcement of a sample of three instalments, or ‘volumes’, (I, X, and XVI) of the Indonesian government’s Eco-nomic Policy Package (EPP), between 2015 and 2017. It tracks Abnormal Return (AR) and Cumulative Abnormal Return (CAR) on the Composite Stock Price Index (JCI) and ten sectorial indices of the Indonesia Stock Exchange. By testing for the direction and significance of differences in AR and CAR, the paper aims to clarify whether those announcements provided sufficient informational content to sway prices. The study finds that the impact of the policy announcements was recorded primarily by individual sectors, but did not elicit a significant market-wide response. Moreover, the majority of economic sectors consistently reacted negatively. This shows that, overall, capital markets did not feel those government policies contain sufficient measures to remove obstacles to busi-ness activity.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The prediction of stock prices movement has always been a concern for investors when they make investment decisions. Most of stock markets all over the world provide data on price to earnings ra-tio (P/E) and price to book value ratio (P/B). How reliable these data are for investment is not clear-ly known. This study examines how accounting data of P/E and P/B can predict the stock prices. The study selects data from 218 firms listed in Indonesian Stock Exchange as sample over the peri-od 2007-2016 and they are analyzed by multiple linear regression. The study shows that price to earnings ratio (P/E ratio) had no effect on stock prices for each year and also in all periods, but price to book value ratio (P/B ratio) had positive effect on stock prices, which means that the higher the P/B ratio, the more expensive the stock price. The decision of firm management is to maximize price to book value ratio (P/B ratio) which means to maximize the shareholders’ wealth. However, on the contrary, investors always seek the lower P/B ratio to get the desirable gains. Nevertheless, since the statistical analyses show there are many other variables affecting the stock prices movement, the investors should not rely only on P/B ratio for making investment decisions.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This paper examines the production efficiency and its determinants of 3301 rice farms in Vietnam. Our empirical results from data envelopment analysis (DEA) technique show that rice farms perform on average level of efficiency. There are differences in production of each farm related to some demographic factors and educational level. Results from Tobit model indicate that education played an important role in helping farmer improve their efficiency. In addition, policies on increasing the cultivation area may also promote the farm efficiency.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Saudi labour market is unique in nature due to a number of aspects. It provides a picture of increas-ing job opportunity and, at the same time, higher level of youth unemployment. Like other countries, the employability of accounting graduates of Saudi Arabia is also subject to doubts. The present study assesses the convenience of accounting education for the unique requirements of Saudi labour market. The study collects data from 914 respondents from the three main stakeholders–students, faculty and accounting practitioners. The study finds that all the three stakeholders were of the opinion that the education was capable of meeting the unique requirements of the labour market in Saudi Arabia. A few suggestions are also presented, which would help improve the outcomes of the accounting programs and make the graduates employable.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The profitability of tourism industry is affected by several factors due to the specificity of tourism business activities such as the season, resources, geographic position, state and local policy, etc. Therefore, determining the groups of factors that affect the profitability and profitability ratios in tourism business activities helps to give synchronous solutions to improve the efficiency of tourism business. This study is based on a survey on the factors affecting the profitability through the questionnaires and interviews of 115 tourist enterprises in BinhDinh, Vietnam. The study conducts Cronbach’s Alpha and EFA analysis to determine groups of influencing factors and building regression functions of factors affecting the profitability ratios in tourist enterprises in BinhDinh province, Vietnam. Based on the EFA analysis results, the study has found two main types of fac-tors affecting the profitability of enterprises; namely within and outside the firms. The group of fac-tors within the enterprise includes 3 small groups; namely financial capacity; Enterprise human re-sources and Enterprise leadership. The external factors include 4 small groups including tourism business market; travel space and support services; political institutions; infrastructure and tourism security. The effects of these factors on financial figures are also represented in regression form.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)