The objective of this paper is to evaluate factors affecting the progress of completing construction of irrigation projects using state budget funds. To achieve the goal, to research and conduct surveys of investors, contractors, managers of irrigation construction investment projects. Analysis results from 269 valid questionnaires using SmartPLS 3.6 software showed that all 6 factors: Investor, Peripheral, Capital, Contractors, Consultant, Convenience, all factors have a positive impact on progress of completing irrigation construction projects using state budget funds in Thai Binh province, Vietnam.

The paper uses the gravity model and panel data to examine the determinants of Vietnam's export to the EU market during the 2007-2017 period. The article uses the Hausman-Taylor estimator for the optimal combination of Fixed-Effects (FE) and Random-Effects (RE) methods. The estimation results indicate that the determinants of Vietnam's export to the EU market include: aggregate population (+2,512); aggregate GDP per capita (+1,256); Vietnam's index of infrastructure (+0,824) and aggregate trade openness (+0,377). Based on these results, the paper suggests policies to boost Vietnam's export to the EU.

This research is conducted to evaluate the determinants influencing the profitability of the food-processing firms in Vietnam. Data was collected from audited financial statements from the food-processing firms listed on the Vietnam Stock Exchange from 2012 to 2018 and panel regression model was used in the research (PLS). We selected the methods of testing the model's defects. The testing methods employed in this study were Pearson model, Hausman model, especially the relationship between FEM and REM; Modified Wald Test, Wooldridge test (for autocorrelation in panel data), and lastly Multicollinearity test based on VIF coefficient. The results indicate that Total-Debt-to Total-Equity and Long-term-Debt (TDTELT) had positive influence on profitability. However, Debt Ratio (DR), Short-term Debt Ratio (SDR), Long-term Debt Ratio (LDR) had negative impacts. Fixed Assets to Total Assets (FATA) and Firm size (SIZE) impact Return on Assets (ROA) without statistical significance.

Based on longitudinal data from biennial surveys of small- and medium- sized enterprises (SMEs) in Vietnam conducted from 2007 to 2013, we find supports to the self-selection and learning-by-exporting hypotheses. We find that the SMEs having higher sunk costs and capital size are more likely to become exporters. Applying the propensity score matching method in combination with the Difference-in-Difference estimation, the study finds that export has raised SMEs’ productivity measured by either TFP or labor productivity, sales revenue, and value added of the SMEs. Furthermore, the gains from learning-by-exporting and specializing in core-competence products were stronger in the early years of entry into the export markets. These findings suggest policies to promote export of SMEs in an appropriate timing.

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.

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.

This study aims to analyze the factors affecting the role of women in the economic development of rural household families in Vietnam. 210 survey samples collected in Trieu Son district, Thanh Hoa province were used as data in the study. The study finds a number of important factors influencing the role of women in rural household economic development. Since then, some meaningful solutions to promote the role of women in the economic development of rural household families in Trieu Son district are proposed in the study.

The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam. The study then suggests further research on the determinants over transfer pricing activities of these enterprises to have better solutions in dealing with transfer mispricing in Vietnam. A quantitative research method involving self-administered closed-ended questionnaires were extended to Managing Directors/Chief Executive Officers, Tax Managers/ Directors, Chief Finance Officers or Heads of Finance from foreign direct investment enterprises in Vietnam. Findings indicate a strong relationship between corporate tax rate differentials and the transfer pricing activities in foreign direct investment enterprises in Vietnam. The findings support Vietnamese policymakers, academic researchers, auditors, investors to have further study on the effect of the tax rate on transfer pricing activities of the enterprises. Nevertheless, tax officials and accounting representatives can have in-depth knowledge with regards to transfer pricing activities which the outcome of this study aspires as guidance for better understanding the aspects of transfer pricing while doing business in Vietnam.

The objective of this paper is to study how to improve the financial performance of Vietnamese tourism and travel enterprises through audit tools. The study was conducted on 228 tourism and travel enterprises in Vietnam over a period of 1 year. The results show that quality of audit could improve the financial performance of tourism and travel enterprises in Vietnam. This relationship, however, was not a full mediate relationship, but audit quality still had a strong impact on capital access, customer loyalty, employee satisfaction and corporate reputation. Nevertheless, the two mediate factors that access capital and employee satisfaction did not have any statistically significant impact on financial performance.

This paper investigates how customs officials perceive the implementation of e-customs will influence business performance in Vietnam, a developing country with a lower technological environment. A survey of customs officials was conducted, and data were analyzed by structural equation modelling. The outcomes discover two significant enablers related to relative advantages and the new exploring factor Culture while Finance & Human Resources and Legislation as the inhibitors. Additionally, the study also emphasized that e-customs implementation had a positive influence on firm performance in Vietnam. In addition, the study provides different viewpoints of cultural dimensions in case study of applying e-customs in Vietnam in comparison with previous studies. Culture with attributions related to uncertain acceptance and individualism encourage innovation in other literature reviews, however, the study indicates uncertainty avoidance and collectivism as Vietnam also promotes e-customs deployment. Vietnam with high power distance and short-term orientation became old themes. This emerging country switched to low distance and long-term orientation in terms of e-customs innovation. In contrast to previous studies related to constraints from technology in emerging economies, technological factors are not an obstacle for Vietnam. Furthermore, previous literature reviews inflected legislation and regulations of government as one of the limitations that should be examined in further and this research carried-out this investigation in one of emerging economies. The results of the paper support policy makers who can have essential solutions to enhance e-customs implementation as well as enterprises’ managers set-up strategy to adapt with the modernization environment.