The paper uses the FEM and REM models to test the role of commercial bank development on economic growth in Vietnam. The research data is taken from the World Development Indicator (WDI) of the World Bank (World Bank - WB) and the annual reports of 30 Vietnamese commercial banks in the period of 2007 - 2018. Experimental research results show the very important role of commercial banks in Vietnam's economic growth during this period.

The objective of this paper is to assess the impact of corporate social responsibility (CSR) on the financial performance of textile and garment export enterprises in Vietnam. We conducted an analysis on 396 textile and garment enterprises exporting in Vietnam and the results show that CSR had a positive impact on financial performance through a positive impact on corporate reputation, a positive impact on employee commitment and positive impact on government support. Since then, corporate reputation, employee commitment and government support also had a strong positive impact on the financial performance of these export textile enterprises. Finally, based on the results of testing the research hypotheses, we propose solutions for Vietnam textile enterprises in general, export textile enterprises in particular and recommend solutions for Government to support businesses to implement CSR more effectively, ensuring sustainable development for the economy.

This article analyzes the impact of macroeconomic and bank-specific factors affecting the profitability of Vietnam banks, which is an emerging economy with the banking industry considered to be young but plays a very important role for the development of the economy. The study data was collected during the period of 2013-2018. The Generalized Method of Moment (GMM) is used to estimate the study model to ensure that the results obtained are of high confidence. The study results show that the bank profitability was positively affected by macroeconomic (such as economic growth and inflation) and bank-specific factors (such as bank capital, bank size, and liquidity risk), which is an interesting finding in Vietnam. The results of this study are important for bank managers and researchers.

We examine the impact of the firm’s life-cycle on board composition of Vietnam's listed firms. The data is balanced and covered over the period 2012-2018 for 442 Vietnam listed firms. We use a fixed-effects regressions analysis to examine the effect of a firm's life-cycle (Lifecycle), and dummy variables of firm's life-cycle (Growth, Mature, Decline) on the board composition (board size, board independence, CEO duality). Our findings show the board composition of Vietnam’s listed firms tends to decrease with the firm's life-cycle. Therefore, the firms need to adjust board composition to a proper level promptly to improve their competitiveness, and consider the supervisory function of the board members is not enough positive in the life-cycle of the firms.

This study was conducted to investigate the determinants affecting the quality of audit services in Vietnam, from the perspective of auditing clients – the Foreign Direct Investment (FDI) clients. Based on the adjustments of SERVQUAL model, the article has discovered five out of six factors that positively affect audit service quality of historical financial statements at FDI enterprises in Vietnam, namely: tangibles, reliability, responsiveness, assurance and non-audit services. Data used in the study was collected from 250 accountants and directors at FDI enterprises in Vietnam. The Exploratory factor analysis (EFA) and Linear regression model were used to identify the factors that affect the quality of audit services. Findings from empirical research are the basis for recommendations for audit firms to enhance the quality of audit services in Vietnam.

Attracting foreign direct investment (FDI) to contribute to Vietnam's limited development resources is an objective and indispensable activity. In fact, the investment attraction activities have gained many important achievements in stimulating economic development, curbing inflation and creating jobs. Nevertheless, in many prior studies, there were less discussion on the important role of political factors in the relationship with FDI attraction in Vietnam. Therefore, this study aims to explore that relationship through three variables such as the transparency, the similarity in political characters, and business policies. The findings show the significant effects of those studied factors on the FDI attraction within Vietnam context.

The study is conducted to examine the impact of real effective exchange rate volatility on the trade balance in Vietnam from 2002 to 2019 by using the VAR (vector autoregression) model. The volatility of real effective exchange rate is calculated through the GARCH (1,1) model based on the quarterly data (collected by Bruegel, Europe) of the Vietnamese currency with 143 major trading partners of Vietnam. The research result shows that the current trade balance was negatively affected by the volatility of the past trade balance with the lag from 1 quarter to 4 quarters. Especially, the study finds that the volatility of real effective exchange rate with the lag of 2 reduced the trade balance in Vietnam. This is the particularity of Vietnam – a country pursuing a floating exchange rate policy under the control of the government.

The study was conducted to examine the determinants on the choice of a Big Four auditor of listed firms in the Vietnamese stock market. Data were hand-collected from 511 non-financial firms in the period 2015 – 2017. The research results show that ownership concentration and foreign ownership had a positive significant impact on the choice of a high-quality Big Four auditor. Meanwhile, board size was negatively associated with the selection of large auditing firms. However, there was no statistical evidence on the effect of the proportion of independent directors and CEO duality on the likelihood of choosing a Big Four auditor.

This article focuses on identifying the determinants of financial decisions of the firms. To accomplish this section, the author collects data of 110 manufacturing firms in Vietnam, over the period of 2011-2018. For the analytical methods, the author uses Generalized Method of Moment (GMM) to estimate the study model. This method has the great advantage which is able to control the potential endogenous and overcome the regression hypotheses that are violated. The study results show that financial decisions (FD) are negatively affected by the return on assets (ROA), liquidity (LIQ), and tangibility (TANG). In addition, the financial decisions (FD) are also positively affected by the firm size (SIZE). With these findings, the firm managers will have a solid basis to make financial decisions appropriately.

The article examines the impacts of cash holding ratio on the performance of firms listed in Vietnam for the period of 2008-2018. The author finds that the proportion of cash holding had a positive impact on the firm performance. The study also shows the impacts of financial leverage, the ratio of tangible assets, firm size, and sales growth on the firm performance. In addition, this is the first study in Vietnam to find a positive and statistically significant impact of state ownership on the firm performance. Thus, the firm performance can be achieved by the effective state capital management. The results of this study provide a reliable basis for financial managers to make appropriate cash holding decisions to improve the firm performance.