Pub Date : 2022-02-16DOI: 10.25073/2588-1108/vnueab.4686
P. T. Phuong
The COVID-19 pandemic has caused one of the most extensive disruptions in the last decades which has seen the breaking of many global supply chains. The pandemic changed the world, requiring governments, businesses, and individuals to adapt to new situations and take immediate actions to sustain. Based on the evaluation of the disruptions of global supply chains due to the COVID -19 pandemic, the article focuses on the implementation of appropriate strategies of multinational companies and suppliers to overcome the disruptions of the supply chains and to improve their international production resilience.
{"title":"Disruption of the Global Supply Chain as a Result of the COVID-19 Pandemic, and the Response of Supply Chain Companies","authors":"P. T. Phuong","doi":"10.25073/2588-1108/vnueab.4686","DOIUrl":"https://doi.org/10.25073/2588-1108/vnueab.4686","url":null,"abstract":"The COVID-19 pandemic has caused one of the most extensive disruptions in the last decades which has seen the breaking of many global supply chains. The pandemic changed the world, requiring governments, businesses, and individuals to adapt to new situations and take immediate actions to sustain. Based on the evaluation of the disruptions of global supply chains due to the COVID -19 pandemic, the article focuses on the implementation of appropriate strategies of multinational companies and suppliers to overcome the disruptions of the supply chains and to improve their international production resilience.","PeriodicalId":270329,"journal":{"name":"VNU JOURNAL OF ECONOMICS AND BUSINESS","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114293779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-16DOI: 10.25073/2588-1108/vnueab.4683
Do Huy Thuong, N. Tâm
This research is to examine the factors influencing Hanoians’ intention of using solar energy household appliances through the application of the OLS model, t-test, and ANOVA. Based on the survey of 256 Hanoians, the regression analysis results show tthe factors of “perception of accessibility” has the strongest impact on the intention of using such appliances and is followed by “perception of price,” “support, promotion,” “perception of usefulness,” and “perception of use ease.” The “reference group” and “perception of risk” have the least effect on Hanoians’ intention. The t-test and ANOVA results indicate that the group with an income of less than 10 million VND per month and the group with a college education background or less have a higher intention than the others. The paper, therefore, proposes some suggestions to promote the production and use of these appliances in the coming time.
{"title":"Investigating the Factors Influencing Hanoians’ Intention of Using Solar Energy Household Appliances","authors":"Do Huy Thuong, N. Tâm","doi":"10.25073/2588-1108/vnueab.4683","DOIUrl":"https://doi.org/10.25073/2588-1108/vnueab.4683","url":null,"abstract":"This research is to examine the factors influencing Hanoians’ intention of using solar energy household appliances through the application of the OLS model, t-test, and ANOVA. Based on the survey of 256 Hanoians, the regression analysis results show tthe factors of “perception of accessibility” has the strongest impact on the intention of using such appliances and is followed by “perception of price,” “support, promotion,” “perception of usefulness,” and “perception of use ease.” The “reference group” and “perception of risk” have the least effect on Hanoians’ intention. The t-test and ANOVA results indicate that the group with an income of less than 10 million VND per month and the group with a college education background or less have a higher intention than the others. The paper, therefore, proposes some suggestions to promote the production and use of these appliances in the coming time.","PeriodicalId":270329,"journal":{"name":"VNU JOURNAL OF ECONOMICS AND BUSINESS","volume":"16-17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131534257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nguyen Thi Hai Ha, D. Thủy, Tran Thi Hang, Nguyen Thi Mai Trang
The worldwide adoption of the International Financial Reporting Standards (IFRS) is occurring rapidly to improve the quality of accounting information through the use of a set of standardized accounting rules. In that context, Vietnamese enterprises are switching from the Vietnam Accounting Standards to the International Financial Reporting Standards in preparing their financial statements. This transformation generates both opportunities and challenges for Vietnamese businesses. This research carries out literature reviews and in-depth interviews with some researchers and experts to identify what difficulties Vietnamese businesses are facing in transforming financial statement standards and to propose lessons learnt for other businesses that are preparing for the transformation. Besides, the research also compares a big enterprise’s financial statements prepared under VAS versus IFRS as a case study to point out some differences between the two accounting standards.
{"title":"Applying International Financial Reporting Standards (IFRS) and Challenges to Vietnamese Enterprises","authors":"Nguyen Thi Hai Ha, D. Thủy, Tran Thi Hang, Nguyen Thi Mai Trang","doi":"10.57110/jeb.v2i1.4499","DOIUrl":"https://doi.org/10.57110/jeb.v2i1.4499","url":null,"abstract":"The worldwide adoption of the International Financial Reporting Standards (IFRS) is occurring rapidly to improve the quality of accounting information through the use of a set of standardized accounting rules. In that context, Vietnamese enterprises are switching from the Vietnam Accounting Standards to the International Financial Reporting Standards in preparing their financial statements. This transformation generates both opportunities and challenges for Vietnamese businesses. This research carries out literature reviews and in-depth interviews with some researchers and experts to identify what difficulties Vietnamese businesses are facing in transforming financial statement standards and to propose lessons learnt for other businesses that are preparing for the transformation. Besides, the research also compares a big enterprise’s financial statements prepared under VAS versus IFRS as a case study to point out some differences between the two accounting standards.","PeriodicalId":270329,"journal":{"name":"VNU JOURNAL OF ECONOMICS AND BUSINESS","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129637006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-28DOI: 10.25073/2588-1108/vnueab.4709
P. Thuy
Human resource development plays a key role for every business. In human resourceattraction and development policies, commendation is regarded by enterprises as an effectivemeasure for encouraging employees to dedicate themselves to work. This paper analyzes thesignificance and practices of commendation in Vietnamese enterprises, and then proposes somesolutions for the enterprises to strengthen commendation for employees.
{"title":"Current Situation and Recommendations for Promoting Employee Commendation in Enterprises in Vietnam","authors":"P. Thuy","doi":"10.25073/2588-1108/vnueab.4709","DOIUrl":"https://doi.org/10.25073/2588-1108/vnueab.4709","url":null,"abstract":"Human resource development plays a key role for every business. In human resourceattraction and development policies, commendation is regarded by enterprises as an effectivemeasure for encouraging employees to dedicate themselves to work. This paper analyzes thesignificance and practices of commendation in Vietnamese enterprises, and then proposes somesolutions for the enterprises to strengthen commendation for employees.","PeriodicalId":270329,"journal":{"name":"VNU JOURNAL OF ECONOMICS AND BUSINESS","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122121405","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-22DOI: 10.25073/2588-1108/vnueab.4660
Hoang Ngoc Quang
Nowadays, sharing economy business models (SEBMs) have taken a very important role in the economy in Vietnam. These models have ameliorated the quality of life by reducing travel costs, increasing the quality of transportation services, and lessening unemployment, especially after the COVID-19 crisis. Among these SEBMs, the ride-sharing business model has many development opportunities. It has appeared in many countries and has efficiently supported economic growth. However, many problems also arise during the development of this model, including worker’s rights, driver licensing, and unfair competition with traditional companies. These issues bring about conflicts in society, especially between ride-sharing companies and traditional taxi companies. Meantime, the old regulation mechanisms have not been suitable with challenges related to this new business model. Thailand, Singapore and the UK are countries that have long-standing legal systems. With experience of management from these countries, this study explains some ride-sharing model issues in Vietnam and suggests some policies, especially on regulations for ride-sharing companies, ride-sharing drivers, and tax liability of these companies.
{"title":"Regulation of the Ride-sharing Business Model: International Experience and Lessons for Vietnam","authors":"Hoang Ngoc Quang","doi":"10.25073/2588-1108/vnueab.4660","DOIUrl":"https://doi.org/10.25073/2588-1108/vnueab.4660","url":null,"abstract":"Nowadays, sharing economy business models (SEBMs) have taken a very important role in the economy in Vietnam. These models have ameliorated the quality of life by reducing travel costs, increasing the quality of transportation services, and lessening unemployment, especially after the COVID-19 crisis. Among these SEBMs, the ride-sharing business model has many development opportunities. It has appeared in many countries and has efficiently supported economic growth. However, many problems also arise during the development of this model, including worker’s rights, driver licensing, and unfair competition with traditional companies. These issues bring about conflicts in society, especially between ride-sharing companies and traditional taxi companies. Meantime, the old regulation mechanisms have not been suitable with challenges related to this new business model. Thailand, Singapore and the UK are countries that have long-standing legal systems. With experience of management from these countries, this study explains some ride-sharing model issues in Vietnam and suggests some policies, especially on regulations for ride-sharing companies, ride-sharing drivers, and tax liability of these companies.","PeriodicalId":270329,"journal":{"name":"VNU JOURNAL OF ECONOMICS AND BUSINESS","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133937922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Managers normally have an advantage over the market in predicting firm-specific events. This creates information asymmetry between managers of the firm and the market. The purpose of this paper is to investigate the relationship between firm value and information asymmetry in Vietnam. Our data include 202 non-financial companies with 606 firm-year observations collected from the two main stock exchange markets in Vietnam including Hanoi Stock Exchange and Ho Chi Minh Stock Exchange, covering 3 years from 2017-2019. The finding of this study indicates that two variables measuring information asymmetry (ASYDISP, ASYDUM) negatively impact firm value. Besides, control variables such as return on assets, leverage, firm size, and intangible assets are found to have significant effects on firm value.
{"title":"The Relation Between Information Asymmetry and Firm Value: Empirical Evidence from Vietnamese Listed Firms","authors":"Nguyen Hoang Thai, Do Thi Ngoc Phuong, N. T. Hong","doi":"10.57110/jeb.v1i5.4647","DOIUrl":"https://doi.org/10.57110/jeb.v1i5.4647","url":null,"abstract":"Managers normally have an advantage over the market in predicting firm-specific events. This creates information asymmetry between managers of the firm and the market. The purpose of this paper is to investigate the relationship between firm value and information asymmetry in Vietnam. Our data include 202 non-financial companies with 606 firm-year observations collected from the two main stock exchange markets in Vietnam including Hanoi Stock Exchange and Ho Chi Minh Stock Exchange, covering 3 years from 2017-2019. The finding of this study indicates that two variables measuring information asymmetry (ASYDISP, ASYDUM) negatively impact firm value. Besides, control variables such as return on assets, leverage, firm size, and intangible assets are found to have significant effects on firm value.","PeriodicalId":270329,"journal":{"name":"VNU JOURNAL OF ECONOMICS AND BUSINESS","volume":"237 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122971711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-22DOI: 10.25073/2588-1108/vnueab.4711
Dinh Van Oanh, Nguyen Hoai Long
This study was conducted to test the relationship between value equity and repurchase intention of diners at the Manwah restaurant chain. In this study, the authors propose five factors that constitute value equity in the restaurant sector. These are: food quality, service quality, environment, price, and convenience. Data were collected from 400 diners who had used the service at the Manwah restaurant system in Hanoi, and were analyzed by SEM. The results show that value equity positively affects the intention to repurchase. In details, all P-values have values less than 0.05, showing that the factors of food quality, service quality, price, convenience and service environment all have an impact on the value equity factor. Except for the negative price factor’s regression coefficient, all the regression coefficients have positive values, showing that these factors have a positive impact on value equity. The negative regression coefficient of the price factor on value equity shows that the reasonableness of the price (customers rate it as low cost compared to the quality and quantity of what they receive) has a negative effect on value equity.
本研究旨在检验价值公平与万华连锁餐厅食客的回购意向之间的关系。在这项研究中，作者提出了构成餐饮业价值公平的五个因素。这五个因素是：食品质量、服务质量、环境、价格和便利性。研究人员从河内市使用过 Manwah 餐饮系统服务的 400 名食客处收集了数据，并通过 SEM 进行了分析。结果表明，价值公平会对再次购买意愿产生积极影响。具体而言，所有 P 值均小于 0.05，表明食品质量、服务质量、价格、便利性和服务环境等因素均对价值公平因素产生影响。除价格因素的回归系数为负值外，其他回归系数均为正值，说明这些因素对价值公平有积极影响。价格因素对价值公平的回归系数为负，这说明价格的合理性（与顾客所得到的质量和数量相比，顾客认为价格低廉）对价值公平有负面影响。
{"title":"Effect of Value Equity on Repurchase Intention – A Study at the Manwah Restaurant Chain","authors":"Dinh Van Oanh, Nguyen Hoai Long","doi":"10.25073/2588-1108/vnueab.4711","DOIUrl":"https://doi.org/10.25073/2588-1108/vnueab.4711","url":null,"abstract":"This study was conducted to test the relationship between value equity and repurchase intention of diners at the Manwah restaurant chain. In this study, the authors propose five factors that constitute value equity in the restaurant sector. These are: food quality, service quality, environment, price, and convenience. Data were collected from 400 diners who had used the service at the Manwah restaurant system in Hanoi, and were analyzed by SEM. The results show that value equity positively affects the intention to repurchase. In details, all P-values have values less than 0.05, showing that the factors of food quality, service quality, price, convenience and service environment all have an impact on the value equity factor. Except for the negative price factor’s regression coefficient, all the regression coefficients have positive values, showing that these factors have a positive impact on value equity. The negative regression coefficient of the price factor on value equity shows that the reasonableness of the price (customers rate it as low cost compared to the quality and quantity of what they receive) has a negative effect on value equity.","PeriodicalId":270329,"journal":{"name":"VNU JOURNAL OF ECONOMICS AND BUSINESS","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127337119","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-22DOI: 10.25073/2588-1108/vnueab.4664
N. T. Anh, Tran Phuong Hoa
Enterprise Risk Management (ERM) is becoming a critical issue in the current dynamic environment where organizations have been exposed to more risks from different perspectives. Additionally, Sustainability Reporting also emerges as one of the burning topics in recent management literature. This paper examines whether ERM implementation and Sustainability Reporting could bring any effect on the business performance of Vietnamese listed companies. The paper constructs the index to measure the level of ERM implementation of listed firms in Vietnam and uses the generalized least square method (GLS) to analyze the impact of these two concerns on business performance. The regression results indicate that there are significant positive relationships between ERM as well as Sustainability Reporting and the business performance of listed companies on the Vietnam stock exchange over the period 2016-2019. The result strengthens the previous studies that companies with more sustainability disclosure and more efficient ERM implementation are likely to be better in terms of financial performance and market performance. Moreover, there is growing support for the argument that companies will improve their performance by employing the ERM concept and enhancing sustainability transparency to stakeholders.
{"title":"The Impact of Enterprise Risk Management and Sustainability Reporting on Business Performance of Listed Enterprises on Vietnam Stock Market","authors":"N. T. Anh, Tran Phuong Hoa","doi":"10.25073/2588-1108/vnueab.4664","DOIUrl":"https://doi.org/10.25073/2588-1108/vnueab.4664","url":null,"abstract":"Enterprise Risk Management (ERM) is becoming a critical issue in the current dynamic environment where organizations have been exposed to more risks from different perspectives. Additionally, Sustainability Reporting also emerges as one of the burning topics in recent management literature. This paper examines whether ERM implementation and Sustainability Reporting could bring any effect on the business performance of Vietnamese listed companies. The paper constructs the index to measure the level of ERM implementation of listed firms in Vietnam and uses the generalized least square method (GLS) to analyze the impact of these two concerns on business performance. The regression results indicate that there are significant positive relationships between ERM as well as Sustainability Reporting and the business performance of listed companies on the Vietnam stock exchange over the period 2016-2019. The result strengthens the previous studies that companies with more sustainability disclosure and more efficient ERM implementation are likely to be better in terms of financial performance and market performance. Moreover, there is growing support for the argument that companies will improve their performance by employing the ERM concept and enhancing sustainability transparency to stakeholders. \u0000","PeriodicalId":270329,"journal":{"name":"VNU JOURNAL OF ECONOMICS AND BUSINESS","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124423192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Do Huong Giang, Le Ngoc Khanh Huyen, Luyen Thu Trang, Nguyen Quynh Giang, Tran Phuong Linh
The main purpose of this study is to explore the internal factors affecting the green procurement of Food and Beverage (F&B) enterprises in Vietnam. The official study was conducted with 235 F&B enterprises operating in Vietnam through direct and online survey methods. The research results have identified five internal factors that directly affect green procurement activities, including: (i) Corporate social responsibility, (ii) Business strategy, (iii) Quality human resources, (iv) Information technology and (v) Management awareness and commitment. In particular, the quality of human resources is the factor that has the most positive and strongest influence on the green procurement activities of enterprises in the F&B industry in Vietnam.
{"title":"Internal Factors Affecting Green Procurement of Food and Beverage Firms in Vietnam","authors":"Do Huong Giang, Le Ngoc Khanh Huyen, Luyen Thu Trang, Nguyen Quynh Giang, Tran Phuong Linh","doi":"10.57110/jeb.v1i5.4658","DOIUrl":"https://doi.org/10.57110/jeb.v1i5.4658","url":null,"abstract":"The main purpose of this study is to explore the internal factors affecting the green procurement of Food and Beverage (F&B) enterprises in Vietnam. The official study was conducted with 235 F&B enterprises operating in Vietnam through direct and online survey methods. The research results have identified five internal factors that directly affect green procurement activities, including: (i) Corporate social responsibility, (ii) Business strategy, (iii) Quality human resources, (iv) Information technology and (v) Management awareness and commitment. In particular, the quality of human resources is the factor that has the most positive and strongest influence on the green procurement activities of enterprises in the F&B industry in Vietnam.","PeriodicalId":270329,"journal":{"name":"VNU JOURNAL OF ECONOMICS AND BUSINESS","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131763618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-22DOI: 10.25073/2588-1108/vnueab.4712
N. Thuy, Nguyen Nam Trung, Dongyu Lan, B. Nga, Hoang Thi Thu Quynh
In the context that Vietnam’s stock market develops with higher transparency, stakeholders’ needs for information provided by listed companies grow, too; information disclosure by companies including the information on their sustainable development is progressively noticed by stakeholders and the companies themselves. By surveying the social involvement disclosure in the annual reports within 3 years from 2017 to 2019 of listed companies on the stock market in Vietnam, and using a regression model on the relationship between the degree of disclosure of social involvement disclosure and the performance of enterprises, the articles provides an assessment of the current state of social involvement disclosure, and confirms its impact on the performance of the companies. In addition, the article also proposes some recommendations related to regulations on social involvement disclosure for listed companies in Vietnam.
{"title":"Social Involvement Disclosure and the Linkage with the Performance of Companies Listed on Vietnam’s Stock Market","authors":"N. Thuy, Nguyen Nam Trung, Dongyu Lan, B. Nga, Hoang Thi Thu Quynh","doi":"10.25073/2588-1108/vnueab.4712","DOIUrl":"https://doi.org/10.25073/2588-1108/vnueab.4712","url":null,"abstract":"In the context that Vietnam’s stock market develops with higher transparency, stakeholders’ needs for information provided by listed companies grow, too; information disclosure by companies including the information on their sustainable development is progressively noticed by stakeholders and the companies themselves. By surveying the social involvement disclosure in the annual reports within 3 years from 2017 to 2019 of listed companies on the stock market in Vietnam, and using a regression model on the relationship between the degree of disclosure of social involvement disclosure and the performance of enterprises, the articles provides an assessment of the current state of social involvement disclosure, and confirms its impact on the performance of the companies. In addition, the article also proposes some recommendations related to regulations on social involvement disclosure for listed companies in Vietnam.","PeriodicalId":270329,"journal":{"name":"VNU JOURNAL OF ECONOMICS AND BUSINESS","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122782938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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