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Nguyen Vinh Khuong
Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, Vietnam

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Journal article
Published: 26 May 2021 in International Journal of Financial Studies
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The management of cash requires careful considerations to allow firms to benefit from proper resource allocations while mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost, thus enabling managers to hoard more cash. This research aims to investigate the link between accounting comparability and cash holdings in an emerging market. Using a sample of listed firms in Vietnam from 2010 to 2019 and System Generalized Method of Moments, the study finds that comparability is positively associated with corporate cash holdings, confirming the value of the former as an effective governance mechanism. Additionally, we find a non-linear impact of comparability on cash holdings; in other words, comparability specifically enhances cash holdings for firms with high levels of comparability. We further document that cash holdings improve firm performance only for firms with high levels of comparability. Such evidence implies that only firms with high levels of financial statement comparability show commitment to tackle agency cost and information asymmetry.

ACS Style

Liem Nguyen; Khuong Nguyen. Accounting Comparability and Cash Holdings in Vietnam. International Journal of Financial Studies 2021, 9, 27 .

AMA Style

Liem Nguyen, Khuong Nguyen. Accounting Comparability and Cash Holdings in Vietnam. International Journal of Financial Studies. 2021; 9 (2):27.

Chicago/Turabian Style

Liem Nguyen; Khuong Nguyen. 2021. "Accounting Comparability and Cash Holdings in Vietnam." International Journal of Financial Studies 9, no. 2: 27.

Journal article
Published: 24 July 2020 in Journal of Open Innovation: Technology, Market, and Complexity
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The relationship with customers has important implications for operating decisions as well as firm performance. One important aspect of the supplier–buyer relationship is the contract duration, and how this factor is likely to affect firm investments has been under-researched. This study aims to investigate whether corporate innovation is linked to the maturity of contracts between suppliers and buyers. Using a sample of 1516 manufacturing firms in Vietnam for the period of 2014 to 2018, we find that longer-term contracts are positively related to firm propensity of innovation. However, only contracts with foreign purchasers have this characteristic, confirming the supportive role of foreign partners in uplifting the technology for domestic suppliers in a developing country. Interestingly, longer contracts do not tend to facilitate firm innovation or raise the aimed level of newness for firms with very long contracts compared with those that have short-term contracts. This is consistent with the agency cost theory. These findings are robust to different specifications and econometric approaches. Based on the findings, implications are provided to manage the relationship with customers more efficiently.

ACS Style

Nguyen Thanh Liem; Nguyen Vinh Khuong; Nguyen Thi Canh. Buyer–Supplier Contract Length and the Innovation of Supplier Firms. Journal of Open Innovation: Technology, Market, and Complexity 2020, 6, 52 .

AMA Style

Nguyen Thanh Liem, Nguyen Vinh Khuong, Nguyen Thi Canh. Buyer–Supplier Contract Length and the Innovation of Supplier Firms. Journal of Open Innovation: Technology, Market, and Complexity. 2020; 6 (3):52.

Chicago/Turabian Style

Nguyen Thanh Liem; Nguyen Vinh Khuong; Nguyen Thi Canh. 2020. "Buyer–Supplier Contract Length and the Innovation of Supplier Firms." Journal of Open Innovation: Technology, Market, and Complexity 6, no. 3: 52.

Journal article
Published: 16 March 2020 in International Journal of Financial Research
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The study contributes by providing empirical evidence on the extent to which financial and non-financial factors affect the size of the board of director of listed firms in Vietnam. Based on the data from 80 listed firms on the Vietnam’s stock market in 11 years from 2007-2017, using quantitative research method. We concluded that financial and non-financial factors affect board independence of listed firms in Vietnam. From the research results, it is recommended that listed companies have reasonable and effective corporate management policies, consistent with accounting policies at enterprises.

ACS Style

Nguyen Vinh Khuong; Phung Anh Thu; Do Thi Thu Lieu; Tran Thi Phuong Anh; Nguyen Thi My Giau; Nguyen Mai Han; Ngo Kim Mo. Financial and Non-financial Factors Affecting Board Size of the Listed Firms in Vietnam. International Journal of Financial Research 2020, 11, 187 .

AMA Style

Nguyen Vinh Khuong, Phung Anh Thu, Do Thi Thu Lieu, Tran Thi Phuong Anh, Nguyen Thi My Giau, Nguyen Mai Han, Ngo Kim Mo. Financial and Non-financial Factors Affecting Board Size of the Listed Firms in Vietnam. International Journal of Financial Research. 2020; 11 (2):187.

Chicago/Turabian Style

Nguyen Vinh Khuong; Phung Anh Thu; Do Thi Thu Lieu; Tran Thi Phuong Anh; Nguyen Thi My Giau; Nguyen Mai Han; Ngo Kim Mo. 2020. "Financial and Non-financial Factors Affecting Board Size of the Listed Firms in Vietnam." International Journal of Financial Research 11, no. 2: 187.

Journal article
Published: 06 March 2020 in Research in World Economy
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The purpose of the paper is to examine the extent of corporate environmental disclosure (CED) made by some major Vietnam listed firms (VLFs) on their annual reports, corporate governance reports and sustainability reports (if any) for the years 2017 to 2018 since some firms have not published sustainability reports for the year 2018 yet. And study also aims to support people with the overview of the importance and level impact of CED for business operations and stakeholders as well. Hence, with the theoretical framework of CED, international experience of CED, and the examination of situation of CED of some major VLFs in Vietnam, we would like to create the motivation, aspiration for readers to learn more about CED so that the form of disclosing environmental information will become familiar with other company annual reports.

ACS Style

Nguyen Vinh Khuong; Thai Hong Thuy Khanh; Phung Anh Thu; Bui Ngoc Linh. Corporate Environmental Disclosure Practices in Vietnam. Research in World Economy 2020, 11, 143 .

AMA Style

Nguyen Vinh Khuong, Thai Hong Thuy Khanh, Phung Anh Thu, Bui Ngoc Linh. Corporate Environmental Disclosure Practices in Vietnam. Research in World Economy. 2020; 11 (1):143.

Chicago/Turabian Style

Nguyen Vinh Khuong; Thai Hong Thuy Khanh; Phung Anh Thu; Bui Ngoc Linh. 2020. "Corporate Environmental Disclosure Practices in Vietnam." Research in World Economy 11, no. 1: 143.

Journal article
Published: 01 March 2020 in Journal of International Studies
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ACS Style

Nguyen Vinh Khuong; Nguyen Thanh Liem; Mai Thi Hoang Minh. Earnings management and cash holdings: Evidence from energy firms in Vietnam. Journal of International Studies 2020, 13, 247 -261.

AMA Style

Nguyen Vinh Khuong, Nguyen Thanh Liem, Mai Thi Hoang Minh. Earnings management and cash holdings: Evidence from energy firms in Vietnam. Journal of International Studies. 2020; 13 (1):247-261.

Chicago/Turabian Style

Nguyen Vinh Khuong; Nguyen Thanh Liem; Mai Thi Hoang Minh. 2020. "Earnings management and cash holdings: Evidence from energy firms in Vietnam." Journal of International Studies 13, no. 1: 247-261.

Editorials
Published: 09 January 2020 in Journal of Sustainable Finance & Investment
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The objective of this study is to re-examine the impact of the informal economy on economic growth in Pakistan. This study first computed the informal economy through currency demand equation and then the adopted auto-regressor distributed lags (ARDL) technique for data analysis. The result indicates that 56% informal economy of gross domestic product (GDP) exists in Pakistan. The Wald F-test shows that the overall model is statistically significant because the value of this test (13.4) is more than the upper and lower bounds values. Whereas Engle-Granger causality test describes that the growth rate of real GDP causes the Granger to GDP at 5%. This study tries to solve these issues and give a new policy implication for policymakers to control the informal economy and make sure that this sector will convert into a recorded or reported form.

ACS Style

Nguyen Vinh Khuong; Malik Shahzad Shabbir; Muhammad Safdar Sial; Thai Hong Thuy Khanh. Does informal economy impede economic growth? Evidence from an emerging economy. Journal of Sustainable Finance & Investment 2020, 11, 103 -122.

AMA Style

Nguyen Vinh Khuong, Malik Shahzad Shabbir, Muhammad Safdar Sial, Thai Hong Thuy Khanh. Does informal economy impede economic growth? Evidence from an emerging economy. Journal of Sustainable Finance & Investment. 2020; 11 (2):103-122.

Chicago/Turabian Style

Nguyen Vinh Khuong; Malik Shahzad Shabbir; Muhammad Safdar Sial; Thai Hong Thuy Khanh. 2020. "Does informal economy impede economic growth? Evidence from an emerging economy." Journal of Sustainable Finance & Investment 11, no. 2: 103-122.

Journal article
Published: 01 January 2020 in Cogent Business & Management
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ACS Style

Tran Hung Son; Nguyen Thanh Liem; Nguyen Vinh Khuong. Corruption, nonperforming loans, and economic growth: International evidence. Cogent Business & Management 2020, 7, 1 .

AMA Style

Tran Hung Son, Nguyen Thanh Liem, Nguyen Vinh Khuong. Corruption, nonperforming loans, and economic growth: International evidence. Cogent Business & Management. 2020; 7 (1):1.

Chicago/Turabian Style

Tran Hung Son; Nguyen Thanh Liem; Nguyen Vinh Khuong. 2020. "Corruption, nonperforming loans, and economic growth: International evidence." Cogent Business & Management 7, no. 1: 1.

Journal article
Published: 23 December 2019 in Sustainability
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We have performed a focalized investigation to explore how corporate social responsibility (CSR) moderates the relationship between corporate governance and firms’ financial performance. We applied a panel regression to examine this relationship from a sample of 3400 Shanghai Stock Exchange (SSE) listed firms, based on yearly observations from 2009 to 2018. Our results show that the presence of female directors on the board is associated with improved firms’ performance and that corporate social responsibility (CSR) moderates this relation, thus indicating that sharing strategic decision-making with female board members revealed a better relationship between CSR and firms’ financial performance. Our findings showed that foreign institutional investors positively influenced firms’ financial performance and that CSR moderates the relation between foreign institutional shareholders and the firm’s financial performance. Supported by corporate governance theories, such as resource dependence and stakeholder theory, our results help to better understand the nexus among corporate governance, firms’ performance and corporate social responsibility. These findings are advantageous to government departments in emerging countries in terms of encouraging marketing practitioners and participants to implement CSR practices and change the attitude associated with CSR implications. This study highlighted the problems of the foreign institutional investors’ scheme, which was the main contribution to the financial market reform of China after 2003. These findings offer significant implications to corporate affairs executives and managers, practitioners, academicians, state officials, and policy-makers, and might provide China with the opportunity to extend its market liberalization to the global markets. This research also contributes to the existing literature, which investigates how CSR moderates the relationship between corporate governance and firms’ financial performance in the Chinese market context.

ACS Style

Rizwan Ali; Muhammad Safdar Sial; Talles Vianna Brugni; Jinsoo Hwang; Nguyen Vinh Khuong; Thai Hong Thuy Khanh. Does CSR Moderate the Relationship between Corporate Governance and Chinese Firm’s Financial Performance? Evidence from the Shanghai Stock Exchange (SSE) Firms. Sustainability 2019, 12, 149 .

AMA Style

Rizwan Ali, Muhammad Safdar Sial, Talles Vianna Brugni, Jinsoo Hwang, Nguyen Vinh Khuong, Thai Hong Thuy Khanh. Does CSR Moderate the Relationship between Corporate Governance and Chinese Firm’s Financial Performance? Evidence from the Shanghai Stock Exchange (SSE) Firms. Sustainability. 2019; 12 (1):149.

Chicago/Turabian Style

Rizwan Ali; Muhammad Safdar Sial; Talles Vianna Brugni; Jinsoo Hwang; Nguyen Vinh Khuong; Thai Hong Thuy Khanh. 2019. "Does CSR Moderate the Relationship between Corporate Governance and Chinese Firm’s Financial Performance? Evidence from the Shanghai Stock Exchange (SSE) Firms." Sustainability 12, no. 1: 149.

Journal article
Published: 23 October 2019 in Journal of Open Innovation: Technology, Market, and Complexity
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This study aims to examine the impacts of firm constraints and proactive innovation on firm performance, using a sample of 3504 small and medium enterprises (SMEs) in Vietnam from 2011–2015. Our findings suggest that technological innovations in general are beneficial to firm performance, increasing firm sales and profits. Further filtering innovations into two categories of proactive and reactive ones, we find that reactive innovation negatively affects firm performance, consistent with the view that proactive entrepreneurial behavior is a highly sought-after characteristic or a valuable resource for a firm as specified in resources-based theory. Finally, our result implies that if firms have low constraint or have sufficient resources, proactive strategies should be the choice if firms seek to improve their performance.

ACS Style

Nguyen Thanh Liem; Nguyen Vinh Khuong; Thai Hong Thuy Khanh. Firm Constraints on the Link between Proactive Innovation, Open Innovation and Firm Performance. Journal of Open Innovation: Technology, Market, and Complexity 2019, 5, 88 .

AMA Style

Nguyen Thanh Liem, Nguyen Vinh Khuong, Thai Hong Thuy Khanh. Firm Constraints on the Link between Proactive Innovation, Open Innovation and Firm Performance. Journal of Open Innovation: Technology, Market, and Complexity. 2019; 5 (4):88.

Chicago/Turabian Style

Nguyen Thanh Liem; Nguyen Vinh Khuong; Thai Hong Thuy Khanh. 2019. "Firm Constraints on the Link between Proactive Innovation, Open Innovation and Firm Performance." Journal of Open Innovation: Technology, Market, and Complexity 5, no. 4: 88.

Journal article
Published: 10 October 2019 in International Journal of Financial Research
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The study provides an overview of mobile money account usage, financial inclusion and digital payment transaction trends in Vietnam, and considers the factors influencing these trends. In general, the rates of using mobile money service and account ownership at financial intermediaries in Vietnam are still low, and other indicators of digital transactions suggest low levels compared to those of countries with low- and middle- income as well as to the world averages. The research also shows that owning an account at a financial intermediary facilitates the use of mobile money. This is a positive trend, at least compared to the situation in some African countries. Finally, having an account at a financial intermediary and using mobile money services generally have a positive effect on the participation in non-cash transactions.

ACS Style

Tran Hung Son; Nguyen Thanh Liem; Nguyen Vinh Khuong. Mobile Money, Financial Inclusion and Digital Payment: The Case of Vietnam. International Journal of Financial Research 2019, 11, 417 .

AMA Style

Tran Hung Son, Nguyen Thanh Liem, Nguyen Vinh Khuong. Mobile Money, Financial Inclusion and Digital Payment: The Case of Vietnam. International Journal of Financial Research. 2019; 11 (1):417.

Chicago/Turabian Style

Tran Hung Son; Nguyen Thanh Liem; Nguyen Vinh Khuong. 2019. "Mobile Money, Financial Inclusion and Digital Payment: The Case of Vietnam." International Journal of Financial Research 11, no. 1: 417.

Journal article
Published: 08 August 2019 in International Journal of Financial Research
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This study is undertaken to find out how SMEs contribute to the economy in terms of employment generation and its impact on the economic growth of the country. Small and Medium Scale Enterprises (SMEs) is accepted globally as a tool for empowering the citizenry and economic growth. In Pakistan efforts have been made by successive governments to increase employment opportunities, reduce poverty and accelerate economic growth by increasing foreign direct investment, diversifying the economy, enacting policy frameworks which favor small business ownership and entrepreneurship programs. Specifically, this study tends to figure out: how SMEs contribute to employment generation, whether a significant number of people is employ within the SME sector; whether the SMEs increase the income level of people. The total number of employees was 255 being selected randomly from Swat marble industries. A questionnaire was constructed and distributed to the selected respondents. The responses were collected and analyzed using the Statistical Package for Social Sciences (SPSS) analytical tool. The study exposes that SMEs play a vital role in employment generation. There is a positive relationship between SMEs and unemployment reduction. The result also shows that there is a positive relationship between SMEs and increase in income level. This study may be beneficial both for practitioners and academicians. For practitioners, the current study may help to devise policies and strategies concerning SMEs to generate employment opportunities. The current study may lead to the generalizability of existing research in the same field as for academic aspect is a concern.

ACS Style

Lara Al-Haddad; Muhammad Safdar Sial; Imdad Ali; Rahmat Alam; Nguyen Vinh Khuong; Thai Hong Thuy Khanh. The Role of Small and Medium Enterprises (SMEs) in Employment Generation and Economic Growth: A Study of Marble Industry in Emerging Economy. International Journal of Financial Research 2019, 10, 174 .

AMA Style

Lara Al-Haddad, Muhammad Safdar Sial, Imdad Ali, Rahmat Alam, Nguyen Vinh Khuong, Thai Hong Thuy Khanh. The Role of Small and Medium Enterprises (SMEs) in Employment Generation and Economic Growth: A Study of Marble Industry in Emerging Economy. International Journal of Financial Research. 2019; 10 (6):174.

Chicago/Turabian Style

Lara Al-Haddad; Muhammad Safdar Sial; Imdad Ali; Rahmat Alam; Nguyen Vinh Khuong; Thai Hong Thuy Khanh. 2019. "The Role of Small and Medium Enterprises (SMEs) in Employment Generation and Economic Growth: A Study of Marble Industry in Emerging Economy." International Journal of Financial Research 10, no. 6: 174.

Journal article
Published: 05 August 2019 in International Journal of Accounting & Information Management
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PurposeThis study aims to explore the possibility of a two-way relationship between corporate social responsibility (CSR) and earnings management (accruals and real EM) with the moderating role of female and independent directors.Design/methodology/approachThe authors use STATA to test the generalized method of moments on a sample of Chinese listed firms data over the period 2009-2015. The unbalanced sample obtained 3,481 observations from China stock market and accounting research database and CSR rating provided by Rankins.FindingsThe results indicate a significant negative relationship between two-way CSR and accrual-based EM. Moreover, female and independent directors moderate the two-way relationship between CSR and EM.Research limitations/implicationsThe present study does not include all financial, insurance and investment firms to impact on CSR and EM. Further research might consist of family ownership to enhance the evidence for an emerging market.Originality/valueThis study primarily contributes to the literature on CSR, female and independent directors, and EM by providing evidence for the moderating role of female and independent directors on the two-way association between CSR and EM.

ACS Style

Muhammad Safdar Sial; Zheng Chunmei; Nguyen Vinh Khuong. Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms? International Journal of Accounting & Information Management 2019, 27, 442 -460.

AMA Style

Muhammad Safdar Sial, Zheng Chunmei, Nguyen Vinh Khuong. Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms? International Journal of Accounting & Information Management. 2019; 27 (3):442-460.

Chicago/Turabian Style

Muhammad Safdar Sial; Zheng Chunmei; Nguyen Vinh Khuong. 2019. "Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?" International Journal of Accounting & Information Management 27, no. 3: 442-460.

Journal article
Published: 04 July 2019 in Sustainability
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Innovation is a complex process and has been shown to be influential towards different types of stakeholders. From the viewpoint of stakeholder theory, shareholders and creditors are more likely to be concerned about corporate financial performance. However, in the new era an enterprise’s responsibilities have to extend to other stakeholders, including its employees, suppliers and communities. This study aims to extend the literature by examining the individual effects of product and process innovations, and then their interactions with external collaboration, on firm performance and corporate social responsibility (CSR) activities in terms of local contributions for a sample of Vietnamese manufacturing firms during 2011–2013. Research findings suggest that process and product innovations are beneficial to firm performance in terms of market share, but not return on total assets. This implies that investment in innovative activities requires time to make positive changes in profitability, but it may help with winning customer loyalty. We also find evidence suggesting that innovation could make firms more obscure, especially when there are external parties involved. This motivates firms to send signals about their sustainability and goodwill through corporate social responsibility (CSR) activities. With regard to CSR activities, we are the first to provide a breakdown of categories of corporate social contribution towards the local well-being, and elaborate evidence on the effect of innovation on each category, rather than just a composite index of CSR as in some extant studies.

ACS Style

Nguyen Thi Canh; Nguyen Thanh Liem; Phung Anh Thu; Nguyen Vinh Khuong. The Impact of Innovation on the Firm Performance and Corporate Social Responsibility of Vietnamese Manufacturing Firms. Sustainability 2019, 11, 3666 .

AMA Style

Nguyen Thi Canh, Nguyen Thanh Liem, Phung Anh Thu, Nguyen Vinh Khuong. The Impact of Innovation on the Firm Performance and Corporate Social Responsibility of Vietnamese Manufacturing Firms. Sustainability. 2019; 11 (13):3666.

Chicago/Turabian Style

Nguyen Thi Canh; Nguyen Thanh Liem; Phung Anh Thu; Nguyen Vinh Khuong. 2019. "The Impact of Innovation on the Firm Performance and Corporate Social Responsibility of Vietnamese Manufacturing Firms." Sustainability 11, no. 13: 3666.

Journal article
Published: 01 June 2019 in Economics & Sociology
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ACS Style

Nguyen Vinh Khuong; Nguyen Tran Thai Ha; Mai Thi Hoang Minh; Phung Anh Thu. Does corporate tax avoidance explain cash holdings? The case of Vietnam. Economics & Sociology 2019, 12, 79 -93.

AMA Style

Nguyen Vinh Khuong, Nguyen Tran Thai Ha, Mai Thi Hoang Minh, Phung Anh Thu. Does corporate tax avoidance explain cash holdings? The case of Vietnam. Economics & Sociology. 2019; 12 (2):79-93.

Chicago/Turabian Style

Nguyen Vinh Khuong; Nguyen Tran Thai Ha; Mai Thi Hoang Minh; Phung Anh Thu. 2019. "Does corporate tax avoidance explain cash holdings? The case of Vietnam." Economics & Sociology 12, no. 2: 79-93.

Journal article
Published: 23 February 2019 in Sustainability
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The present study analyzed the impact of corporate social responsibility (CSR) reporting on the financial performance of Indian companies. It used secondary data from 50 manufacturing companies over the period of fiscal years 2011 to 2017. The results suggested that there exists a significant relationship between the performance of Indian companies and their CSR. The CSR not only improves the firm’s social value and reputation but also improves profitability and performance. According to the results, return on assets is significantly determined by corporate governance, customers, products, number of employees, and board size. The customer has a negative impact on return on assets (ROA). The relationship between return on equity and independent variables is the same as the relationship between ROA and independent variables. Corporate governance and product positively impact ROE, but the relationship between customers, number of employees, and board size are negative. Corporate governance and product positively impact return on capital employed (ROCE), but the relationship between customer and the number of employees is negative. Education has positive impact on profit after tax (PAT) and profit before tax (PBT), but the PAT relationship between environments is negative. Corporate governance and product positively impact PBT. In general, we concluded that in India, socially responsible corporations perform better and vice versa.

ACS Style

Jacob Cherian; Muhammad Umar; Phung Anh Thu; Thao Nguyen-Trang; Muhammad Safdar Sial; Nguyen Vinh Khuong. Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy. Sustainability 2019, 11, 1182 .

AMA Style

Jacob Cherian, Muhammad Umar, Phung Anh Thu, Thao Nguyen-Trang, Muhammad Safdar Sial, Nguyen Vinh Khuong. Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy. Sustainability. 2019; 11 (4):1182.

Chicago/Turabian Style

Jacob Cherian; Muhammad Umar; Phung Anh Thu; Thao Nguyen-Trang; Muhammad Safdar Sial; Nguyen Vinh Khuong. 2019. "Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy." Sustainability 11, no. 4: 1182.

Journal article
Published: 02 December 2018 in Sustainability
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The primary objective of this paper is to empirically examine whether corporate social responsibility (CSR) influences corporate tax avoidance (CTA) of Chinese listed companies. The study is based on a sample of 3481 firm-year observations from 2009 to 2015 using CSR ratings from the Rankins (RKS) corporate social responsibility ratings agency in China, and all financial data extracted from the China Stock Market and Accounting Research (CSMAR). The authors foundthat CSR is negatively related to the current and cash effective tax rate (proxies of corporate tax avoidance), suggesting that responsible firms are more involved in tax avoidance as compared to less responsible firms. Their findings are robust against different control variables. Additionally, to the best of the authors’ knowledge, the paper is one of the first to document an empirical association between CSR and corporate tax avoidance of Chinese listed companies.

ACS Style

M.A. Gulzar; Jacob Cherian; Muhammad Safdar Sial; Alina Badulescu; Phung Anh Thu; Daniel Badulescu; Nguyen Vinh Khuong. Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies? Sustainability 2018, 10, 4549 .

AMA Style

M.A. Gulzar, Jacob Cherian, Muhammad Safdar Sial, Alina Badulescu, Phung Anh Thu, Daniel Badulescu, Nguyen Vinh Khuong. Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies? Sustainability. 2018; 10 (12):4549.

Chicago/Turabian Style

M.A. Gulzar; Jacob Cherian; Muhammad Safdar Sial; Alina Badulescu; Phung Anh Thu; Daniel Badulescu; Nguyen Vinh Khuong. 2018. "Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies?" Sustainability 10, no. 12: 4549.

Journal article
Published: 09 October 2018 in Sustainability
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Although the relationship between board gender diversity and a firm’s financial performance has been investigated before, the current study provides a valuable contribution by exploring the complex phenomenon of the mediating impact of corporate social responsibility (CSR) performance on a firm’s financial performance. The current study aims to explore whether corporate social responsibility (represented by the proxy variable of CSR reporting) mediates the relationship between boardroom gender diversity and firm performance. We use the pooled ordinary least square (OLS) regression to examine the above relationship by using data from 2008 to 2015. To control the likelihood of endogeneity we also use one-year lagged and two-stage least square (2SLS) regression models. Our results show that boardroom gender diversity is significant, positively correlated with firm performance, and CSR fully mediates the relationship between boardroom gender diversity and firm performance. In addition, four control variables (independent director, Chief executive officer (CEO power), board member meeting frequency, Big4, and leverage) have some influence on firm performance. These findings hold for a set of robustness tests. Our findings have the implication for the investors and regulators. For investors, our results show that the existence of female directors on the board can improve the firm performance. For regulators, our results advise the worldwide policy maker to give the importance to boardroom gender diversity. The paper contributes to the existing studies, by pioneering the investigations of the mediating role of CSR in the relation between boardroom gender diversity and firm performance in Chinese context.

ACS Style

Muhammad Safdar Sial; Chunmei Zheng; Jacob Cherian; M.A. Gulzar; Phung Anh Thu; Tehmina Khan; Nguyen Vinh Khuong. Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies? Sustainability 2018, 10, 3591 .

AMA Style

Muhammad Safdar Sial, Chunmei Zheng, Jacob Cherian, M.A. Gulzar, Phung Anh Thu, Tehmina Khan, Nguyen Vinh Khuong. Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies? Sustainability. 2018; 10 (10):3591.

Chicago/Turabian Style

Muhammad Safdar Sial; Chunmei Zheng; Jacob Cherian; M.A. Gulzar; Phung Anh Thu; Tehmina Khan; Nguyen Vinh Khuong. 2018. "Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies?" Sustainability 10, no. 10: 3591.

Journal article
Published: 30 August 2018 in VNU Journal of Science: Economics and Business
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The investigation was conducted to contribute empirical evidence of the association between going concern and financial reporting quality of listed firms on the Vietnam stock market. Based on data from 279 companies listed on the HNX and HOSE exchanges in Vietnam for the period 2009-2015, the quantitative research. Results found that the relationship between the going concern and financial reporting quality of listed firms. Research results are significant for investors, regulators to the transparency of financial reporting information. Keywords Going concern, financial reporting quality, listed firms References Agrawal, K., & Chatterjee, C. (2015). Earnings management and financial distress: Evidence from India. Global Business Review, 16(5_suppl), 140S-154S.Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511–529.Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126.Charitou, A., Lambertides, N., & Trigeorgis, L. (2007a). Earnings behaviour of financially distressed firms: The role of institutional ownership. Abacus, 43(3), 271–296.Chen, Y., Chen, C., & Huang, S. (2010). An appraisal of financially distressed companies’ earnings management: Evidence from listed companies in China. Pacific Accounting Review, 22(1), 22–41Dechow, P., & Dichev, I. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77, 35-59.DeFond, M., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17(1), 145–176.DeFond, M.L., & Park, C.W. (1997). Smoothing income in anticipation of future earnings. Journal of Accounting and Economics, 23(2), 115–139.Dichev, I., & Skinner, D. (2004). Large sample evidence on the debt covenant hypothesis. Journal of Accounting Research, 40(4), 1091–1123.Đinh Thị Thu T., Nguyễn Vĩnh K. (2016). Tác động của hành vi điều chỉnh thu nhập đến khả năng hoạt động liên tục trong kế toán: Nghiên cứu thực nghiệm cho các doanh nghiệp niêm yết tại Việt Nam, Tạp chí phát triển khoa học và công nghệ, Quí 3, tr.96-108.Đỗ Thị Vân Trang (2015). Các mô hình đánh giá chất lượng báo cáo tài chính, Tạp chí chứng khoán Việt Nam, 200, tr 18-21.Habib, A., Uddin Bhuiyan, B., & Islam, A. (2013). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Managerial Finance, 39(2), 155-180.Jaggi, B., & Lee, P. (2002). Earnings management response to debt covenant violations and debt restructuring. Journal of Accounting, Auditing & Finance, 17(4), 295–324.Kasznik, R., (1999). On the association between voluntary disclosure and earnings management. Journal of accounting research, 37(1), pp.57-81.Lu, J. (1999). An empirical study...

ACS Style

Phung Anh Thu; Nguyen Vinh Khuong. The Impact of Going Concern on Financial Reporting Quality: Evidence from Vietnam. VNU Journal of Science: Economics and Business 2018, 34, 1 .

AMA Style

Phung Anh Thu, Nguyen Vinh Khuong. The Impact of Going Concern on Financial Reporting Quality: Evidence from Vietnam. VNU Journal of Science: Economics and Business. 2018; 34 (3):1.

Chicago/Turabian Style

Phung Anh Thu; Nguyen Vinh Khuong. 2018. "The Impact of Going Concern on Financial Reporting Quality: Evidence from Vietnam." VNU Journal of Science: Economics and Business 34, no. 3: 1.

Journal article
Published: 28 June 2018 in Sustainability
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This study aims to investigate whether firm performance influences corporate social responsibility reporting of Chinese listed companies. We have used the sample of all A-share listed firms on Shenzhen and Shanghai stock exchanges for the period 2008 to 2015. The authors used pooled ordinary least squares (OLS) regression as a baseline methodology. To control the possible problem of endogeneity we use one year lagged and two-stage least squares regression. We find that firm performance has a statistically significant impact on CSR reporting. Moreover, we see that firms with high performance are more likely to report CSR activities than low-performance firms. Additionally, five of the control variables (board size, CEO power, SOE, firm size, and Big4) have some influence on CSR reporting. These findings hold for a set of robustness tests. Our results have implications for the development of CSR reporting in developing countries like China. Our research suggests that, in China, companies with better financial performance undertake more CSR reporting. The paper contributes to the existing literature by investigating the effect of firm performance on CSR reporting of Chinese listed companies. Additionally, this paper enriches the current literature on CSR reporting and highlights the importance of a firm’s financial performance for better environmental performance and reporting.

ACS Style

Muhammad Safdar Sial; Chunmei Zheng; Nguyen Vinh Khuong; Tehmina Khan; Muhammad Usman. Does Firm Performance Influence Corporate Social Responsibility Reporting of Chinese Listed Companies? Sustainability 2018, 10, 2217 .

AMA Style

Muhammad Safdar Sial, Chunmei Zheng, Nguyen Vinh Khuong, Tehmina Khan, Muhammad Usman. Does Firm Performance Influence Corporate Social Responsibility Reporting of Chinese Listed Companies? Sustainability. 2018; 10 (7):2217.

Chicago/Turabian Style

Muhammad Safdar Sial; Chunmei Zheng; Nguyen Vinh Khuong; Tehmina Khan; Muhammad Usman. 2018. "Does Firm Performance Influence Corporate Social Responsibility Reporting of Chinese Listed Companies?" Sustainability 10, no. 7: 2217.