This study aims at identifying factors affecting formal credit constraint status of rural farm households in Vietnam’s North Central Coast region (NCC). Using the Direct Elicitation method (DEM), we consider both internal and external credit rationing. Empirical evidences confirm the...

Purpose – This study aims to examine students' perceptions of the use of asynchronous discussion forums to facilitate case‐based learning in financial accounting, measuring whether students' perceptions of the benefits of using online discussion forums are related to – and can be predicted...