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Factors Affecting the Adoption of IFRS: The Case of Listed Companies on Ho Chi Minh Stock Exchange
TA, Trang Thu,PHAM, Cuong Duc,NGUYEN, Anh Huu,DOAN, Nga Thanh,DINH, Hang Thuy,DO, Giang Hoang,PHAM, Truong Hong Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2
The study investigates the key factors that affect the adoption of the International Financial Reporting Standards (IFRS) by companies listed on Ho Chi Minh Stock Exchange (HOSE) in Vietnam. The factors that are studied in this research include total debt-to-equity ratio, firm size, return-on-equity ratio, audit quality, foreign investment, and financial institution category. The authors have utilized quantitative and qualitative analyses in combination with a logistics regression model and other available analytical tools for conducting the research. All statistics processed in the paper were based on 379 audited financial statements issued in 2018. The results reveal that factors like firm size, return on equity (ROE), audit quality, foreign investment, and financial institution category positively affect the IFRS adoption of HOSE-listed companies, while total debt-to-equity ratio negatively impacts the adoption. The findings suggest Vietnamese law and policy-makers, when promoting the adoption of IFRS by listed companies, should focus more on five variables with positive influence and they can disregard the total debt-to-equity ratio that is insignificant as a factor affecting the adoption of IFRS. This implication could be applied for other firms in Vietnam and for enterprises in other countries, which are in the same stage of IFRS application.
Pham, Hiep-Hung,Vuong, Quan-Hoang,Dong, Thi-Kieu-Trang,Nguyen, Tien-Trung,Ho, Manh-Toan,Vuong, Thu-Trang,Hoang, Anh-Duc,Nguyen, Mai-Huong World Association for Triple Helix and Future Stra 2021 Journal of Contemporary Eastern Asia Vol.20 No.1
Traditionally, students from the Southern world tend to cross their national borders to study abroad. However, in recent times, we have observed a trend in which more and more students, both full-time and short-term, select Southern countries as destinations for overseas education. This paper contributes to the sparse literature on the above phenomenon, examining the case of Vietnam. We surveyed 50 universities and colleges about their international student profiles (including statistics and nationalities) and their strategies for attracting international students. The findings of this study provide implications for Vietnam's policymakers and university/college leaders and other Southern countries when implementing the internationalization of tertiary education.
Sharing Economy: Generation Z's Intention Toward Online Fashion Rental in Vietnam
PHAM, Huong Trang,HOANG, Kim Thu,NGUYEN, Thi Thoa,DO, Phuong Huyen,MAR, Ma Tin Cho Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.3
The last decade has seen the emergence of the idea of "sharing economy" as people are more aware of environmental issues. Although clothing businesses applying the model of sharing consumption have emerged recently, less research effort has been invested in this topic, especially in investigating young consumers' intention. The purpose of this study is to investigate factors driving Generation Z consumers' behavioral intention toward online fashion rental. In this research, a conceptual framework is proposed based on the Theory of Planned Behavior and Technology Acceptance Model. To test the research model and hypotheses, a survey of 375 students and pupils was conducted in Vietnam. All the scales' reliability and validity were assessed through Cronbach's Alpha and confirmatory factor analysis. Structural equation modeling was used to assess the relationship among constructs. The study results showed that attitude toward behavior, subjective norm and perceived behavioral control were positive contributors to Gen Z's intention to use online fashion rental. Besides, the positive relationships between attitude and two other factors - perceived usefulness and perceived ease of use - were also highlighted. Moreover, the findings provided empirical evidence for supporting the positive impact of interpersonal influence, e-WOM, and influencer e-marketing on subjective norm.
Nga Pham,Pham Van Tiep,Tran Thu Trang,Hoai-Nam Nguyen,최규석,Ha-Nam Nguyen 한국인터넷방송통신학회 2022 International Journal of Internet, Broadcasting an Vol.14 No.3
The number of people enrolling in universities is rising due to the simplicity of applying and the benefit of earning a bachelor's degree. However, the on-time graduation rate has declined since plenty of students fail to complete their courses and take longer to get their diplomas. Even though there are various reasons leading to the aforementioned problem, it is crucial to emphasize the cause originating from the management and care of learners. In fact, understanding students' difficult situations and offering timely Number of Test data and advice would help prevent college dropouts or graduate delays. In this study, we present a machine learningbased method for early detection at-risk students, using data obtained from graduates of the Faculty of Information Technology, Dainam University, Vietnam. We experiment with several fundamental machine learning methods before implementing the parameter optimization techniques. In comparison to the other strategies, Random Forest and Grid Search (RF&GS) and Random Forest and Random Search (RF&RS) provided more accurate predictions for identifying at-risk students.
Nga Thanh DOAN,Trang Thu TA,Ha Thi Thanh CHU,Anh Thi Quynh LE,May Thi LE,Tuan Hoang PHAM,Thao Thu VUONG 한국유통과학회 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.2
The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.
Van-Long Truong,Benya Manochai,Thu-Trang Pham,정우식 한국식품영양과학회 2021 Journal of medicinal food Vol.24 No.6
Improvement of antioxidant and anti-inflammatory functions is believed to be an effective strategy for protection against various diseases such as cancer, aging, and neurodegenerative disease. This study focused on investigating antioxidant and anti-inflammatory abilities of Zingiber montanum oil (ZMO) extracted by the supercritical CO2 fluid system in HepG2 cells and lipopolysaccharide (LPS)-treated RAW 264.7 macrophages. Ten predominant constituents of ZMO were identified, in which triquinacene, 1,4-bis (methoxy), terpinen-4-ol, triquinacene, 1,4,7-tris (methoxy), α-terpinene, sabinene hydrate, and (E and Z)-1-(3,4-dimethoxyphenyl)butadiene account for 86.47%. ZMO exhibited anti-inflammatory capacity by inhibiting the formation of pro-inflammatory markers such as nitric oxide, inducible nitric oxide synthase, cyclooxygenase-2, interleukin (IL)-1β, IL-6, and monocyte chemoattractant protein-1 in LPS-treated macrophages. The LPS-induced stimulation of nuclear factor-kappa B, signal transducer and activator of transcription 3 (Stat3) and mitogen-activated protein kinase (MAPK) pathways as evident from increased phosphorylation of IKKα/β, IκBα, p65, Stat3, ERK, JNK, and p38 MAPK was also suppressed by ZMO pretreatment. Further, ZMO enhanced the expression of nuclear factor erythroid 2-related factor (Nrf2) and heme oxygenase-1 (HO-1), and concurrently, reduced intracellular reactive oxygen species accumulation in LPS-treated RAW 264.7 cells. In addition, ZMO treatment markedly upregulated the expression of Nrf2 as well as its target genes, HO-1 and NAD(P)H:quinone oxidoreductase 1 in HepG2 cells. These data propose that ZMO may be a potent candidate for prevention and/or treatment of inflammatory and oxidative conditions.
The Impact of COVID-19 Pandemic on Firm Performance: Empirical Evidence from Vietnam
BUI, Trung Huy,NGUYEN, Huong Thu,PHAM, Yen Nhu,NGUYEN, Trang Thu Thi,LE, Linh Thao,LE, Giang Thu Tran Korea Distribution Science Association 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.7
The outbreak of Coronavirus disease 2019 (COVID-19) has caused serious impacts not only on human health but also on the economies around the world. Enterprises play an important role in the development of every country but it is also one of the most affected sectors during the pandemic. Drawing on panel data of 131 enterprises listed on the Vietnamese stock exchange from 2016Q1 to 2021Q3, this study aims to investigate the impact of the COVID-19 pandemic on firm performance. Enterprises are classified into seven industries including Agriculture, Material, Industry, Real estate and Construction, Energy, Consumer, and Service. The paper also analyzes the variation of the effects among companies, focusing on differences in revenue and capital structure. The results show that the COVID-19 pandemic negatively affects business performance. In addition, the empirical findings indicate that revenue and debt decreasing can cause deterioration of firm performance during the pandemic period. The decrease in revenue has a direct impact on firm profitability. The reduction of debt levels affects the corporate leverage leading to adverse effects on firm performance. The negative effect is more pronounced for companies in some specific sectors including industry, real estate, construction, consumption, and services.