Income data are useful for making economic decisions and anticipating future revenues. Earning quality, or the utility of earnings in making decisions, is determined by real economic performance. Firms with greater performance should, on average, have higher profits quality. Managers, investors, and scholars are interested in the influence of earnings management (EM) on earnings persistence (EP). This study evaluates the relationship between these variables in terms of accrual, real EM, board composition, and EP. We conducted quantitative research using GMM regression on a sample of 228 listed businesses in the Vietnamese stock market from 2014 to 2017. Our findings indicate that accrual earnings management (AEM) is associated with a negative connection with EP, but real earnings management (REM) is associated with a mixed association with EP. Additionally, the data indicate that board of directors (BODs) play a critical role in EP. Our research contributes to the existing body of knowledge by establishing a foundation for future research in this subject and by proposing some feasible options for functional government agencies and enterprise management interested in enhancing EP.

The study aims to provide empirical evidence on the impact of corporate social responsibility (CSR) and accounting comparability (AC) on earnings persistence (EP) in listed firms on the Vietnamese stock market. Data were collected from 76 companies that have disclosure financial statements, annual reports, and CSR of companies and listed firms on the Vietnamese stock market in the period from 2014 to 2017. The study used the Generalized Method of Moments (GMM) regression method to evaluate the correlation. We believe that CSR and AC have a positive impact on EP. The study helps to contribute to a review of previous studies on the relationship between CSR disclosure, AC and EP in developing countries. The study points out some policy implications for regulators and firms on transparency in an information disclosure to increase AC and CSR on the basis of maintaining EP.

Affordable housing, targeting low- and mid-income households, has been emerging as a key concept in housing policy in a wide range of countries. Over the past several years, Ho Chi Minh City has also enacted policies so as to develop affordable housing for households. Although certain accomplishments have been progressed in developing affordable housing for inhabitants, this procedure also encounters various obstacles, namely an affordable housing supply shortage and low households’s ability to pay. The purpose of this study is to analyze housing market trends in HCMC, analyze housing supply, and identify barriers to the supply of housing for middle- and low-income households in HCMC. The analysis results show that: (1) the house price that households can afford has continuously increased; (2) the analysis results show that the Q3-Q4 income segments can afford housing in the range of VND 500 to 900 million. If 50% of the loan interest rate is subsidized, the affordability will increase by VND 200-300 million. Households in groups Q1 and Q2 that do not yet have land or housing face the greatest affordability shortfall. From these analysis results, further policy implications are recommended.

The Fourth Industrial Revolution has impacted positively on the financial system. Digitalisation in various aspects is one of the greatest advances in finance. Thanks to transformation, financial requirements are proceeding rapidly, safely, and conveniently. Nations aim at cashless society in tandem with financial inclusion as well as enhancing the opportunity for growing up microfinance and peer-to-peer payments. Besides existing currencies, there is an essential demand for a stable and secure currency which performs clearing and settlement payments. Central Bank Digital Currency (CBDC) has an appropriate nature to satisfy the requirements for an up-to-date and optimal currency issued by the Central Bank. In Vietnam, recently, the process of digitization has taken place dynamically; moreover, the attention to CBDC has also increased. In line with several monetary benefits, CBDC also assists SBV to consolidate its role in monetary activities. Therefore, conducting CBDC studies is significant. The journey from research to circulation of CBDC requires thoughtful consideration and lessons learned from a pioneer such as the Bahamas which is the only country still exchanging CBDC. Therefore, the purpose of this article is to study the experience from the Bahamas, an important premise for Vietnam, to prepare and modify efficiently before CBDC officially circulates in Vietnam.