Analysing the nexus between board diversity, CEO power, state holding, and corporate social responsibility disclosure in an emerging country: Vietnam, where some listed firms are held significantly by the State, is the fundamental objective of this study. In order to achieve this goal, we employed regression analysis using panel data. While board diversity consists of board gender diversification and board independence and CEO (executive) power, consisting of executive duality, executive holding (ownership), and deputy CEO, and state ownership are explanatory variables, and CSR disclosure is a dependent variable. The sample contains of 166 Vietnamese listed firms at the Hanoi Stock Exchange (HNX) for 2014−2016. After performing regression analysis, the result revealed that the proportion of female directors, deputy CEO, and state holding had a significant correlation with CSR publication. In contrast, the proportion of independent directors, CEO duality, and CEO ownership was found to be insignificant. Our research adds to the research on firm governance and CSR in several approaches. First, the paper adds to the study on the advancement of research toward corporate social responsibility and firm governance and CEO features impress on it. Second, our research expands CSR literature in developing countries, which has not been treated in detail. Fourth, this research advances and adds literature to some theories, including agency theory and resource-based view theory.

Purpose: To study and quantify the impact of financial literacy on the decision to use a mobile payment application. Case study of households that have just escaped poverty in Hanoi. Theoretical framework: The foundation for building a theoretical framework is the content of personal finance knowledge in this study, including (i) financial knowledge, (ii) financial attitudes, (iii) financial skills and (iv) financial behavior. Financial literacy is assessed using a combination of objective multiple-choice questions and self-assessment. Methods: The study is based on survey data collected through a structured online questionnaire for newly lifted household heads, as well as secondary data collected from respondents' profiles. Research data were collected from 186 responses using convenient non-probability sampling technique and analyzed by descriptive statistics, ANOVA analysis and Binary Logistic regression analysis. ANOVA analysis showed a statistically significant relationship between the groups of subjects in terms of personal financial knowledge (in both self-assessment method and objective test method). Results and conclusions: Binary Logistic regression results show that the main variables that positively affect the probability of a new household head out of poverty include Personal Financial Knowledge, Personal Financial Behavior, Gender, Status Occupation and Education Level. Financial attitudes and Religion have a negative impact on the ability of household heads to decide to use mobile payment applications. Finding implication: The findings will contribute to differences in financial knowledge and financial behavior. Financial behavior in this study is considered as the decision to use mobile payment service of Hanoi households who have just escaped poverty. We also looked at the effects of gender, age, occupation, religion, marital status, family role, and years out of poverty. Uniqueness/value: The research results are the basis for proposing governance implications as well as policy recommendations to improve the personal financial knowledge of newly-escaped household heads, encouraging them to use the service. mobile payment services, thereby helping them achieve their goals of economic recovery and sustainable development.

Franchising is a widely adopted business format in both product-based and service-based industries. Particularly, the concept of multi-unit franchising has become increasingly prominent as a favored expansion strategy for both franchisors and franchisees. To sustain a competitive advantage, it is crucial for franchisees to establish a network of local outlets. This study delves into the strategies employed by multi-unit franchisees in the Taiwanese estate agency sector, using the theory of sustainable competitive advantage as a framework. The research design for this study is qualitative, employing in-depth interviews as the primary method of data collection, with grounded theory used for analysis. The findings reveal that ownership patterns play a crucial role in determining sustainable competitive advantage. Furthermore, the existence of both explorative and exploitative capabilities was identified as the foundation for establishing local leadership and ensuring a sustainable advantage. Importantly, sustainable competitive advantage is achieved through the local leader determinant. As a result, four propositions have been developed, which hold essential practical implications for top managers. Especially in the digital era, information asymmetry is diminishing, and cooperation becomes the key to creating synergies.

This study investigates how corporate governance factors impact corporate sustainability disclosure (CSD) within Vietnam's food and beverage industry. It crunches numbers from 2014 to 2022 for companies in this sector. Using regression analysis on panel data, the study examines variables like company size, financial leverage, regulations, board structure (including duality and independent board size), gender diversity in boards and CEO positions, and ownership (state and foreign). The findings reveal that larger firms, a supportive regulatory environment, and male board chairs lead to more CSD. Conversely, higher financial leverage and foreign ownership seem to hinder it. On the other hand, factors like board duality, CEO gender, and state ownership did not show significant impacts. This study enhances our understanding of CSD and offers practical insights into how corporate governance shapes disclosure practices. It emphasizes the importance of regulatory frameworks in driving CSD in Vietnamese firms, suggesting that relying solely on voluntary disclosure might not suffice to achieve desired outcomes.