...Huu Cuong Nguyen; Bao Duyen Huynh; Thi Ngoc Ha Nguyen; Thi Linh Nguyen; Thi Thanh Thao Tran Purpose This study aims to investigate whether corporate social responsibility ( CSR ) disclosure delivers measurable economic benefits for firms traded on Vietnam’s Unlisted Public Company Market (UPCoM...

... in Vietnam. Corresponding author Tri Tri Nguyen TriTri.Nguyen@roehampton.ac.uk 10 10 2025 08 01 2026 28 03 2026 29 03 2026 © 2026 Anh Tu Pham, Tri Tri Nguyen and Hai Hong Phan. 2026 Anh Tu Pham, Tri Tri Nguyen and Hai Hong Phan Published by Emerald Publishing Limited...

...Huu Cuong Nguyen; Thi Dao Tran; Bao Duyen Huynh; Thi Thanh Thao Tran; Thi Linh Nguyen; Thi Ngoc Ha Nguyen Purpose This study aims to examine the extent and determinants of corporate social responsibility (CSR) disclosure among firms listed on Vietnam’s Unlisted Public Company Market (UPCoM...

... for stakeholders, academics and regulatory bodies to comprehend ICD practices and identify factors that could enhance ICD in emerging markets like Vietnam. Originality/value This study contributes to the literature by examining ICD practices in an emerging market context and identifying the impact of firm...

... the transition matrix of firms moving clusters during the COVID-19 period. Design/methodology/approach This study uses compositional data (CoDa) analysis based on existing clustering methods with transformed data by weighted logarithms of financial ratios. The data include 66 listed firms in Vietnam’s food...

... to provide evidence of the relationship between audit partner tenure and earnings management in Vietnam. © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Secondly, Vietnam has passed three key legal requirements for the accounting and auditing profession...

... empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership...

... and compatibility as factors related to practitioners’ blockchain acceptance. Design/methodology/approach By using the developed online-questionnaire, the data is collected from the responses of 317 accountants working in listed enterprises in Vietnam. The main analyzes are performed by Smart partial least...

... Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Ben Le can be contacted at: ble4@utm.edu 17 09 2021 26 11 2021 26 11 2021 Vietnam Foreign ownership Earnings management Audit quality Government ownership Cost of equity capital M40...