Purpose: In developed countries, banks are perceived to accumulate a higher level of intellectual capital than firms in other sectors. However, this perception has not been considered or tested in the context of an emerging market such as Vietnam, which has one of the most dynamic economies in...

The effects of the Covid-19 pandemic on firms' performance have been extensively investigated. However, the abnormal returns and volatilities across industries during different waves of the pandemic using an event study have largely been neglected in the existing literature, particularly for...

Purpose: The purpose of this paper is to examine the causal effect of intellectual capital (IC) performance on financial performance at Thai listed banks. Design/methodology/approach: Data are collected from 16 listed banks in Thailand for the period 1997–2016. This paper uses the value-added...

Purpose: A very few studies have been conducted to measure a degree of national intellectual capital for selected groups of countries. This paper is conducted to construct a new index of national intellectual capital (INIC) which is simple, quantifiable, relevant and comparable for countries...

Purpose: For the past two decades, intellectual capital has played an increasingly important role in firm performance around the world. However, the importance of intellectual capital in Vietnam, and especially in the banking sector, has largely been ignored in the literature. This study is...

Purpose: This paper aims to provide empirical evidence and policy implications on the link between corporate social responsibility, financial inclusion and financial performance of the banking sector in an emerging market. Design/methodology/approach: This study uses data collected from the...

Fiscal decentralisation has attracted attention from government, academic studies, and international institutions with the aims of enhancing economic growth in recent years. One of the difficult issues is to measure satisfactorily the degree of fiscal decentralisation across countries. This...

Fiscal decentralisation is a complex theoretical and practical issue. The literature is currently divided on whether there is a positive or negative relationship between fiscal decentralisation and economic growth, and it appears that this is in large part due to inconsistent measures of fiscal...