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The relationship between Earnings Management (EM) and Corporate Social Responsibilities (CSR) has raised a considerable number of attentions, especially, in financial and accounting field since they determine firms' performance as well as market positioning. On the contrary, in an emerging country as Vietnam, the number of relevant studies are rare together with several limitations. Thus, this paper is the pioneer investigating the cause and effect among Accruals Earnings Management (AEM), Real Earnings Management (REM) as two proxies for EM, and CSR. Next, Granger's causality replacing for traditional method is employed in order to interpret this nexus. The analysis relies on the sample size of 225 companies during the period 2014–2018 from Hanoi Stock Exchange (HNX) and Ho Chi Minh Stock Exchange (HOSE). We figured out executives prefer REM to AEM when implementing earnings manipulations. Consistent with the expectations and prior scholars, we found there is a negative correlation in the association of AEM and CSR while it is positive in the case of REM and CSR. Besides the consistent results with multivariate regression analysis (MRA) in terms of CSR-EM association, the fsQCA findings also explore more combinations regarding the relationship between CSR-EM. Additionally, all empirical results also provide evidence that there is cause-and-effect relationship in terms of AEM, REM and CSR which has never been researched and discussed over the past several years. [ABSTRACT FROM AUTHOR]

This study aims at assessing the risk–return profile of stock portfolios by different levels of the foreign ownership ratio. The paper also evaluates the performance of portfolios by their size and the book-to-market ratio (BTM). In this study, we apply GMM approach with the data computed from stock-related database in Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange for the period 2010–2017. Our findings reveal a pronounced foreign ownership impact, whereby the increase in the foreign ownership ratio results in the upturn in stocks' liquidity, return and size but also brings about the higher risk for stocks. In addition, our empirical analyses indicate that the portfolios with the foreign ownership ratio falling either to the bottom 20% or to the top 20% outperform other portfolios [ABSTRACT FROM AUTHOR]

Describes the master's in business administration (MBA) degree program for Vietnamese graduate students at the National Economics University (NEU) in Hanoi, Vietnam. Diary entries of the author about the program; Assessment of opportunities for doing business in Vietnam; Curriculum content of MBA program. INSET: Postscript, August 7..

The article analyzes the impact of debt maturity structure and other factors on investment decisions of enterprises listed on the Vietnam's stock market from 2010 to 2019. Data used in this study are acquired from the financial statements of 558 enterprises listed on both the Ho Chi Minh and Hanoi stock exchanges in the period 2010–2019, from the FiinPro database. S-GMM regression method is utilised to analyze the influence of debt maturity structure and other factors on investment decisions of listed companies. The analysis results shows that the debt maturity structure has a positive impact on the investment decision of the enterprises. Besides, the profitability of total assets and the fixed assets turnover also have a positive impact on the investment decision of the enterprise, while liquidity and cash flow have a negative impact on investment decisions. Based on empirical results, the study proposes some recommendations to help the managers of listed companies to build a reasonable debt maturity structure in the direction of using more long-term debts to increase investment efficiency. At the same time, the study recommends some policy implications for the Government in managing macroeconomic policies in order to create favourable conditions for businesses to access many long-term capital sources. [ABSTRACT FROM AUTHOR]

This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the FEM and SGMM estimation for panel data, the empirical results show how the characteristics of the audit committee affect tax avoidance differently. Specifically, we find that the size of the audit committee has a positive correlation to tax avoidance, while the proportion of female members, financial and accounting experts of the audit committee can constrain tax avoidance behaviors. Our finding provides some important implications for listed firms to enhance the role of the audit committee in constraining tax avoidance behavior. [ABSTRACT FROM AUTHOR]

This study applied GIS-based statistical analytic techniques to investigate the influence of accident Severity Index (SI) on temporal-spatial patterns of accident hotspots related to the specific time intervals of day and seasons. Road Traffic Accident (RTA) data in 3 years (2015 − 2017) in Hanoi, Vietnam were used to analyze and test this approach. Firstly, the RTA data were divided into four seasons in accordance with Hanoi's weather conditions and the time intervals such as the daytime, nighttime, or peak hours. Then, the Kernel Density Estimation (KDE) method was applied to analyze hotspots according to the time intervals and seasons. Finally, the results were presented by using the comap technique. This study considered both analyses with and without SI. The accident SI measures the seriousness of an accident. The approach method is to give higher weights to the more serious accidents, but not with the extremely high values calculated on a direct rate to the accident expenditures. The results showed that both analyses determined the relatively similar hotspots, but the rankings of some hotspots were quite different due to the integration of SI. It is better to take into account SI in determining RTA hotspots because the gained results are more precise and the rankings of hotspots are more accurate. From there, the traffic authorities can easily understand the causes behind each accident and provide reasonable solutions to solve the most dangerous hotspots in case of limited budget and resources appropriately. This is also the first study about this issue in Vietnam, so the contribution of the article will help the traffic authorities easily solve this problem not only in Hanoi but also in other cities. [ABSTRACT FROM AUTHOR]

Because sex-selective abortions are generally conducted during the second term of the pregnancy, timing of abortion can be used as an indirect way of studying sex-selection by abortion. We examined the likelihood of having a first-trimester vs. second-trimester abortion among a group of 885 married women who had an abortion in an obstetric hospital in Hanoi in 2003. In the absence of sex-selection by abortion, the number and sex of living children should not affect the timing of abortion. Results indicate that women with more children, particularly those with more daughters or without a son, were more likely to undergo a second-term abortion than a first-term abortion. We estimate that, in 2003, 2 per cent of all abortions to women with at least one living child were intended to avoid the birth of a female. [ABSTRACT FROM AUTHOR]

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Copyright of Culture, Health & Sexuality is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Culture, Health & Sexuality is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)