This study focuses on understanding the factors that affect the intention of using financial technology among young Vietnamese in the context of the COVID-19 pandemic. Fintech studies are abundant in developed countries and mainly focus on consumers' conditions, awareness, habits, and capital....

This paper explores the impact of corruption on both the banking sector and economic growth; we determine the impact using aggregate data from the World Bank covering 120 countries over the period 2004-2017. The results of 3SLS regressions show that the relationship between corruption and the...

Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex transactions, enabling them to shirk or...

The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam. Drawing upon the Technology-Organization-Environment (TOE) theoretical framework, Diffusion of Innovations theory (DOI), and...

The relationship with customers has important implications for operating decisions as well as firm performance. One important aspect of the supplier-buyer relationship is the contract duration, and how this factor is likely to affect firm investments has been under-researched. This study aims to...