This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...

The purpose of this research is to analyze the relationship between intellectual capital and organizational performance with the mediating rol of intrinsic motivation in higher education institutions. We conducted an empirical study with a sample of 815 employees from public and private...

The study aims to estimate the effect of leverage on non-performing loans in Vietnamese commercial banks from 2010 to 2020. This article uses qualitative (expert interviews, namely senior credit officers' and credit managers' surveys to find out the expert consensus coefficient) and quantitative...

This study investigates the relationship between market competition (MC) and business strategy by analyzing data from 562 non-financial companies listed on the Vietnamese stock market between 2010 and 2019. Utilizing the Generalized Method of Moments (GMM), we assess the impact of MC on specific...

This study, built upon the theory of planned behavior, examines the ability of attitude, social norms, perceived behavioral control, and proactive personality in predicting entrepreneurial intent of business students in Vietnam, a transitional economy. Using a cross-sectional data set from a...

The emergence of halal hotel businesses has attracted many scholars' and practitioners' attention. However, the halal hotel concept and the required human resources are still not very clear. This study aims to examine the internal and external aspects of halal hotel human resources in Indonesia...

In the twenty-first century ICT has become a necessity in all walks of life primarily for performing various tasks remotely in a transparent, efficient, cost-effective manner with speed and accuracy. ICT is instrumental in transforming various sectors like transportation, banking, manufacturing,...

Although students around campuses mostly rely on university public transportation (i.e. shuttle buses), studies on how university public transportation logistics service quality impacts student satisfaction are limited. Hence, this study investigates the university public transportation...

The rapid upward thrust of the economy has harmed the environment, which has been compounded by pollution. More and more people are becoming concerned about their surroundings and looking for strategies to mitigate their unfavorable consequences. This is seen in governments' and enterprises'...

Budgets are a compass and guiding light for businesses. Therefore, management and owners of small and medium enterprises (SMEs) must carry out suitable and precise capital budgeting activities and methods to ensure business longevity and progression. There is a high risk of SMEs failing soon...