Today, the stock market has increasingly proven its important role and become a focus of many participants with different purposes and positions. In the stock market, the information is like a blood vessel and energy source which feed the market especially financial information. The securities market of a country that wants to be active and attracts many investors, the transparency of information is considered as an important factor. This paper studies the extent of factors influencing the disclosure in the financial statement of listed food industry companies on the Vietnam’s stock market. Based on the information of 60 companies that belong to food industry listed on the Vietnam’s stock market, the disclosure indexes and regression model are employed to measure the disclosure by SPSS 22.0. The results demonstrate that, the extent of disclosure is significantly influenced by efficient use of assets, liquidity, independent audit, size, the percentage of board members not participating in management and the number of board members.

Since 2001, the International Accounting Standards Board has issued a set of accounting principles with the name International Financial Reporting Standards (IFRS). Along with the adoption of IFRS in many countries around the world, Vietnam is preparing a roadmap for the implementation of IFRS by 2022. This study was conducted by surveying 119 directors and corporate accountants for the reasons: (1) to collect their opinions about the roadmap and the scope of IFRS implementation; (2) to investigate the benefits to companies, investors, policy makers and government agencies; and (3) to assess the challenges of IFRS implementation. The results show that IFRS implementation increases the comparability and quality of financial information, reduces investment risks, increases market efficiency and attracts foreign direct investment. However, organizations face many difficulties to adopt IFRS as cost, human resources, legal and market issues. Analysis and comparison with the Sample Test show that there is no difference in assessing benefits and challenges by qualifications, gender, position, region nor firm size. ANOVA analysis showed that there is a difference in the benefits for policy makers by age, and for investors by type of business. This study also suggests implications in policies for the implementation of IFRS in Vietnam.

This research is conducted to investigate the impact of income diversification on bank liquidity creation and the financial performance of Vietnamese commercial banks from 2007 to 2017. Data were collected from 21 Vietnamese commercial banks. Panel OLS with fixed effects and GMM estimations were employed to process data. The results show that diversification had a negative impact on both bank liquidity creation and bank profitability, and thus support the view that Vietnamese commercial banks should remain focusing on their traditional lines of business rather than diversifying towards nontraditional activities since this may lead to both a lower level of liquidity creation and profitability. The findings of this study could draw broad inferences for researchers, policy makers, and bank managers towards more focusing strategies to ensure the health of the banking system.

In this article, the research team systematized the theoretical basis of the monetary transmission mechanism and the impact of interest rate channel in monetary transmission mechanism by Mishkin's approach and used the vector error correction model (VECM) to test the impact of interest rate channel in the monetary transmission mechanism in Vietnam in the period 2005 – 2019. There were 8 endogenous variables included in the VECM model; namely Consumer price index (CPI); Gross domestic product (GDP) at constant 2010 prices (GDPR); Money supply (M2); Refinancing interest rate (ISBV); Average lending interest rate in VND (ILR); Bilateral real exchange rate (ER); Credit to the economy (CRE); VN-Index (VN-INDEX); and, 2 exogenous variables: world consumer price index (PW) and US Federal Reserve interest rate (IFED). The results have shown that: money supply had a clearer effect on average lending interest rate than refinancing rate; Interest rate channel was an important channel to transfer the impact of monetary policy on inflation; Exchange rate and interest rates channel influenced economic growth in Vietnam more strongly than credit and financial asset prices channel did. Besides, the model results also confirm that in Vietnam, inflation in the past played an important role in determining current inflation.

Attracting investment capital of enterprises into industrial parks has become an important task for countries when building and developing industrial parks to meet the economic goals of the country. To attract enterprises' investment capital into industrial parks, it is important to study what the enterprises need and whether or not they have met the needs of the enterprises. This examination was designed to analyze the factors affecting the investment decisions of enterprises in industrial parks in Vietnam whereby serving as the basis for proposing recommendations to improve the efficiency of attracting investment capital of enterprises in industrial parks in Vietnam. Research findings indicate that some factors influencing enterprises' investment decisions in industrial parks include: Local institutions, human resources, local advantages and infrastructure. Based on that analysis, the study proposes several recommendations to attract investment in industrial parks in Vietnam.

Vietnam is facing a lot of social problems such as excessive resources exploitation, social imbalance, threatened natural environment, etc. The majority of enterprises in Vietnam care about profits and they are blamed for harmful effects on the environment and society. Social responsibility accounting is applied as a tool which evaluates efforts to protect the environment and ensure the social stability of the businesses. Therefore, social responsibility accounting is essential to help administrators propose business strategies combining with environment conservation most appropriately. This research focuses on four factors affecting the application of the social responsibility accounting in Vietnamese enterprises. In this paper, SPSS 20 was used to collect and analysis data from Vietnamese enterprises. From this, recommendations can be given so that the enterprises can apply social responsibility accounting and promote it widely in Vietnam.

International trade activities have contributed significantly to Vietnam's growth and development in recent years. Following the trend of deep integration into the world economy and through the signing and enforcement of the Free Trade Agreement (FTA), opportunities for Vietnam integrates further to enhance its position in the process of international integration, taking advantage of the advantages of economic integration. However, Vietnam has faced an increasing and widening trade deficit year by year. If the trade deficit situation continues to soar and if there is no sign of improvement in the long term, it will become the main cause of macroeconomic instability. Therefore, this study aims to find out the cause and recommends remedial solutions for Vietnam in the coming time to achieve sustainable development results, creating conditions for sustainable economic development in 2020 and the following years.

Responsibility accounting is important content of management accounting. This is an accounting system provides the flexible information, timely and accurately that to assess efficiency of managers and improve performance of firms. The paper aims to identify effects of organization size and level of manager education on responsibility accounting in Vietnamese cement enterprises. In this paper, SPSS 22 was used to collect and analysis data by distributing 103 questionnaires on managers and head of departments from Vietnamese cement manufacturers. The Results of research have shown that there are significant relationships between organization size, and level of manager education and responsibility accounting in the Vietnamese cement enterprises.

This research is conducted for assessing the relationship between the level of environmental financial accounting practices (EFAP) and financial performance (FP) of listed firms. Data were collected from listed firms on Vietnam Stock Exchange for the period from 2013 to 2017, including the firms disclosed and not disclose EFAP. Ordinary least square (OLS), fixed effect model (FEM), and random effect model were employed for processing the data. The results reveal that there is a close relationship between the EFAP and financial performance. In addition, there is a difference in financial performance between the group of firms disclosed and not disclosed EFAP. Based on the findings, some recommendations are given for motivating EFAP in the listed firms for improving financial performance.

Website is a helpful interactive tool between universities and students. Innovating and improving the website quality creates students’ brand trust and satisfaction with the university. This study demonstrates the relationship between a university’s website quality, brand trust, and student satisfaction. The research data are collected by quota sampling with 402 senior students studying at universities in Vietnam. Using the structural equation modeling (SEM), the research result shows that the university’s website quality positively affects brand trust and student satisfaction. Besides, brand trust positively impacts on student satisfaction with the university.