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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.
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.
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.
Trang Nguyen Thi Kieu,Phuong Thao Dao Vu,Nguyet Nguyen Thi,Dien Nguyen Dac,Van Hoang Nhu,Van Thu Vu,Tran Manh Trung,Pham Hung Vuong,Tam Phuong Dinh 한국물리학회 2024 Current Applied Physics Vol.63 No.-
Gold nanoflowers (AuNF) were synthesized on a glassy carbon electrode via a one-step, eco-friendly protocol in deep eutectic solvent (DES) of choline choloride and urea, called reline, for label-free detection of DNA hybridization. DES is eco-friendly, low-cost, biocompatible, and nontoxic, and it can be used as an electrolyte to synthesize nanomaterials by using the electrochemical method. In this protocol, highly branched and stable AuNFs were obtained without using any surfactants for DNA sensor application. The electrochemical performance of the AuNF-modified electrode was studied by cyclic voltammetry and electrochemical impedance spectroscopy. Under optimal conditions, the AuNF-based DNA biosensor exhibited a sensitivity of 294.9 Ω nM−1cm−2 and 218 μA nM−1cm−2 and a limit of detection (LOD) of 10−9 M. The remarkable sensitivity and low LOD could be attributed to the good conductivity of AuNFs for accelerating electron transfer, resulting in obvious signal amplification. The DNA biosensor showed good reproducibility (RSD <3.65 %) and acceptable stability and selectivity. Its excellent performance in DNA detection suggested that the proposed electrochemical DNA sensor has great application potential in clinical diagnosis.
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.