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This study examines the evidence of the impact of climate change on the financial performance of basic materials companies in Vietnam.

The research sample includes eighty-two basic materials companies listed on the Vietnamese stock market from 2003 to 2022. This study used one-way and two-way fixed-effects feasible generalized least squares (FGLS) estimation methods.

Climate change, measured through variables including changes in temperature, average rainfall, greenhouse gas emissions and rising sea levels, has a negative impact on the financial performance of companies in this industry. The study also found that, with rising temperatures, the financial performance of steel manufacturing companies decreased less than that of coal mining and forestry companies, but increasing greenhouse gases and rising sea levels reduced the financial performance of steel companies. We did not find evidence of any difference in the impact of climate change on the financial performance of basic materials companies before and after the UN Climate Change Conference (COP 21). This is a new finding, which is consistent with empirical studies in Vietnam and different from previous studies in that it provides new evidence on the impact of climate change on the financial performance of basic materials companies in the Vietnamese market and cross-checks the impact of climate change by sector and over time.

To the best of our knowledge, this is one of the first articles on climate change and the financial performance of basic materials companies.

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

This study aims to examine the relationship between corporate social responsibility (CSR) and firm value (FV) with the moderating role of the organizational life cycle (OLC).

To fill the missing link of the CSR–FV relationship in the life cycle of the firms, this study divided the firm life cycle into five stages and tested the impact of FV on CSR in each phase. This study uses the ordinary least squares, generalized method of moments method with the dynamic panel data model of 225 Vietnamese listed companies for the period from 2014 to 2018.

This study’s findings confirm the positive effect of CSR on FV. Besides, in most of the stages of the firm life cycle, FV positively affects CSR practices, and this effect is highest in the growth stage. In the decline phase, the relationship between FV and CSR is complex depending on the resources and ability of companies. This study’s results are trusted through many robustness tests.

This research does not include all financial, insurance and investment firms to measure the CSR–FV relationship with OLC as moderating role. Further research might conduct in the larger sample or using data in cross countries enhance the evidence for the given relationship.

This research contributes empirical evidence to the scientific literature on CSR, FV and OLC, which would be tremendously helpful for policymakers and business owners to enhance company efficiency.

The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM).

The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period from 2015 to 2019, totaling 1,638 firm-year observations. Multiple proxies for RPTs and EM are used to provide a comprehensive assessment of the relationship between the two factors.

There is a positive association between RPTs and EM, suggesting that both types of RPTs could reduce financial reporting quality and allow firms to be more engaged in earnings manipulation.

There are a number of studies investigating the above link, but they tend to use aggregate values (the sum of both sales and purchases with related parties) or just either accruals-based earnings or real EM. This study is the first to extend the literature on the relationship between RPTs and EM by examining both sales-based and purchases-based RPTs on both real and accruals-based earnings manipulation. This approach helps uncover the differences in the effect of the two types of RPTs on both types of upward EM.

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.

To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.

The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.

The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.

This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.

This work aims to demonstrate the use of electrochemical chloride extraction (ECE) to remove chloride ions away from the steel rebar in chloride-contaminated mortar and to mitigate the corrosion of the embedded steel.

To simulate salt contamination in concrete, sodium chloride was added at 0.5 per cent by weight of cement in the fresh mortar featuring a water-to-cement ratio of 0.45. The ECE treatments were varied at two electrical current densities (1 and 5 A/m²), using two electrolytes (0.1M NaOH and 0.1M Na₃BO₃ solutions) and for two periods (2 and 4 weeks). The average free chloride concentration in cement mortars before and after ECE treatment was quantified using a customized chloride sensor, whereas the spatial distribution of relevant elements was obtained using energy-dispersive X-ray spectroscopy. The effect of ECE treatment on the electric resistivity of mortar and the corrosion resistance of steel rebar was investigated by electrochemical impedance spectroscopy and potentiodynamic polarization measurements, respectively.

The experimental results reveal that the ECE treatment was effective in removing chlorides and in improving electric resistivity and compressive strength of the mortar, when using the sodium borate solution as the electrolyte. In this case, a 4-week ECE treatment at 1 A/m² decreased the free chloride content in the mortar by 70 per cent, significantly increased the Ca/Si ratio in the mortar near rebar, led to a more refined and less permeable microstructure of the mortar and significantly improved its compressive strength. The ECE treatment was able to halt the chloride-induced corrosion of steel rebar by passivation. A 4-week ECE treatment at 1 A/m² using sodium hydroxide and sodium borate solutions decreased the corrosion rate of rebar by 36 and 34 per cent, respectively.

This electrochemical rehabilitation of steel-reinforced concrete under chloride-contaminated condition is very effective in prolonging its service life.

Management practices and competition levels have been shown as important factors affecting the performance of enterprises that do not include banks. The paper, thus, aims to measure management practices and to study the effect of management quality and competition level on the performances of the first-level branch of commercial banks in the context of the Viet Nam banking system.

The study employed the approach of Bloom and Van Reneen (2007) to quantify management practices of the commercial banks. The level of competition was measured by the number of competitors suggested by Nickell (1996) and the index suggested by Boone (2008). Finally, the effects of management practices and competition level on the bank performances were jointly estimated through a Cobb–Douglas production function, similar to the one used by Bloom et al. (2014).

The results show that the management practices score is, on average, above the average. While the management practices are found to positively correlate with profits, the competition level is found to significantly reduce bank profits.

Cross-sectional data limit the findings of the paper to a point of time. In the future, studies with panel data are desirable.

The findings of the study help bank managers to make more informed decisions about management practices. Any policy promoting new entrants to the banking market should be carefully considered.

The paper is the first to measure the management practices of commercial banks and to explore the impacts of management quality and competition level on bank performances.

Drawing upon the conservation of resources (COR) theory, this paper investigates the moderated mediation model linking benevolent leadership to organizational citizenship behaviors towards the organization (OCBO) and towards individuals (OCBI) in the context of higher education. The mediating roles of leader-member exchange and affective commitment as well as the moderating roles of the two attachment styles—attachment anxiety and attachment avoidance—are also examined.

Data were collected from a sample of 333 university lecturers and analyzed using partial least square structural equation modeling (PLS-SEM).

The results demonstrate that leader-member exchange and affective commitment are mediating resources that help benevolent leaders motivate university lecturers to engage in two types of OCBs. Moreover, attachment anxiety and attachment avoidance act as the respective enhancer and inhibitor for the indirect effects of benevolent leadership on both OCBs through leader-member exchange. In contrast, the relationships between benevolent leadership and two types of OCBs through the mediating role of affective commitment are not contingent on the attachment styles of lecturers.

The findings suggest that university leaders who aim at promoting OCBs among lecturers should deploy benevolent leadership style to facilitate a positive social exchange relationship as well as foster their affective commitment. Such leadership style is especially effective in influencing lecturers who possess attachment anxiety personality traits.

This pioneer research develops and empirically tests a COR theory-grounded moderated mediation model pertaining to benevolent leadership and lecturers' OCBs. The findings contribute to the educational management literature by demonstrating that benevolent leadership, a crucial organizational resource, significantly motivates lecturers' voluntary and extra-role behaviors in a dynamic and contingent manner. Leader-member exchange and affective commitment are important mediating resources in the process of transforming benevolent leadership into beneficial behaviors. Further, the effectiveness of benevolent leadership largely depends on lecturers' personality traits of attachment anxiety and avoidance. These novel mediating and moderating findings demonstrate the sequential and interaction effects of various organizational and individual resources on lecturers' OCBs; thus, adding value to the COR theory's core principles, including resource caravans and resource investment behaviors.

The purpose of this paper is to investigate consumers’ willingness to pay for quality rice attributes in urban areas in the South of Vietnam, including organic and integrated pest management (IPM) as sustainable production methods, and claim about health benefits and fair farmer prices.

Cross-sectional data were collected in 2015 using a survey including a choice experiment (CE) (n=500). Generalized mixed logit models were estimated.

Vietnamese consumers are willing to pay a premium of 82 percent for organic rice, and 45 percent for rice produced using IPM, compared to conventionally produced rice. They are also willing to pay a premium of 95 percent for rice claiming to be rich in vitamins and other nutrients, and 50 percent for rice that guarantees a fair price to rice farmers.

A hypothetical CE was employed. Future research using revealed preference methods is suggested.

This study makes a significant contribution to the limited existing literature on consumers’ valuation of quality rice attributes in the context of developing countries such as Vietnam. The study shows that rice, that is, sustainably produced using organic or IPM methods provides a promising avenue for rice producers. This study highlights that there is an added value for rice with credence attributes in relation to sustainable production methods, health benefits, and fair farmer prices in a developing country.

Service quality has been widely recognized as the core value of any higher education institution (HEIs), especially in the context of higher education reform in Vietnam. The paper aims to assess the student’s perceived service quality using SERVPERF scale and to find the relations between perceived service quality, satisfaction and loyalty in one public university in Vietnam.

The self-structured questionnaire using SERVPERF scale was administered to 350 students currently attending full-time courses at the university. Confirmatory factor analysis was used to certify the elementary factors. The regression models were applied to determine the relationship between service quality, student satisfaction and student loyalty.

The findings revealed the significant relationships between student perceived service quality with satisfaction and loyalty. However, this relationship is mediated by student satisfaction.

The study is limited to public university education service and examined the perspective of student as “primary customer”; therefore, generalizing the results to other service industries and other role of student as stakeholder or citizen should be used with caution.

The SERVPERF scale could be delivered regularly to get the student’s perception on the HEIs performance. The results should be taken for purpose of continuing quality improvement to enhance the satisfaction and loyalty, particularly in the context of highly competitive environment and university autonomous in Vietnam.

This is believed to be the first study in Vietnam with sufficient evidence to support the concept that service quality positively related to students’ satisfaction and loyalty and satisfaction as mediating factor.