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DETERMINANTS OF FOREIGN DIRECT INVESTMENT INFLOWS INTO ASEAN COUNTRIES:  A GLS ESTIMATION TECHNIQUE APPROACH  

Hoang Chi Cuong[1], Nguyen Van Thu[2], Tran Thi Nhu Trang[3]  Abstract In this article, a strongly balanced panel data during 1997-2014 of 10 ASEAN countries and the Generalized Least Squares (GLS) estimation technique have been employed. This is to identify[...]

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FAMILY SIZE, INCREASING BLOCK TARIFF AND ECONOMIES OF SCALE OF HOUSEHOLD ELECTRICITY CONSUMPTION IN VIETNAM FROM 2010 TO 2014

Nguyen Hoai-Son[1] and Ha-Duong Minh[2] Abstract Household electricity consumption potentially offers economies of scale, since lighting, cooling or cooking can be shared among household members. This idea needs to be tested empirically. Under an increasing block tariff schedule the marginal[...]

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CAPABILITY-BASED PERSPECTIVE TO COMPETITIVE ADVANTAGES OF THE FIRM: THEORETICAL REVIEW AND EMPIRICAL EVIDENCES FROM US AND JAPANESE CORPORATE FIRMS

Dinh Thi Thanh Binh[1]  Abstract: This paper reviews the theory of competitive advantages of the firm from the capability-based perspective. This perspective is originated from the resource-based one. It inherits the resource-based perspective in the respect that it focuses on[...]

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WHY DO VIETNAMESE PEOPLE EVADE TAXES?  

Thu Hang Nguyen[1] Abstract Prior works and theoretical framework has shown many determinants to tax evasion. However, the authors did not examine which determinants are the most and the least important reasons for evading taxes from taxpayers’ perspective. This study[...]

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A STATE-OF-THE-ART REVIEW OF TOURIST DECISION-MAKING LITERATURE

Dung Le[1] and Thai Phong Le[2] Abstract Decision-making theories in tourism can be classified into three groups based on their underlined assumptions: rational choice, affect-driven and dual-process theories. Rational choice theories are the dominant framework in many fields including economics,[...]

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INTRA-ASEAN TRADE – GRAVITY MODEL AND SPATIAL HAUSMAN-TAYLOR APPROACH

Phung Duy Quang[1], Pham Anh Tuan[2] and Nguyen Thi Xuan Thu[3]  Abstract This paper examine determinants of intra-industry trade between Vietnam and Asean countries. By solving endogenous problem and applying Hausman-Taylor model for panel two-way dataset, we detect that export[...]

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FIRM CHARACTERISTICS, PERCEIVED OBSTACLES OF INSTUTIONAL ENVIRONMENT AND EXPORT PERFORMANCE: EVIDENCE FROM VIETNAMESE FIRMS

Trần Quốc Trung[1] & Đặng Bùi Thị Diệu Abstract Although prior studies have investigated the effects of both internal and institutional factors on export performance of Vietnamese firms, we argue that Vietnamese institutional envionment has changed rapidly under the impact[...]

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THE IMPACT OF AUDIT QUALITY AND STATE OWNERSHIP ON ACCRUAL-BASED EARNINGS MANAGEMENT: EVIDENCE FROM VIETNAM

Nguyen Thu Hang[1], Tran Nguyen Minh Tran[2], Pham Thi Anh Thuy[3], Phan Hoai Thuong[4] Abstract This paper examines the impact of audit quality and state ownership on accrual-based earnings management in Vietnamese listed firms. We find that firms which are[...]

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EXCLUSION OF THE CISG 1980 FROM PERSPECTIVE OF ENTERPRISES: INTERNATIONAL EXPERIENCE AND IMPLICATIONS FOR VIETNAM

Nguyen Tien Hoang[1] & Duong Viet Nam Abstract  The Vienna Convention on Contracts for the International Sale of Goods Contract or the CISG 1980 is often considered to be a great success in harmonizing private commercial laws. However, there is[...]

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MEASURING VOLATILITY SPILLOVERS BETWEEN DEVELOPED AND SOUTHEAST ASIAN EMERGING STOCK MARKETS: A MULTIVARIATE GARCH APPROACH

Nguyễn Thị Hoàng Anh[1], Trần Thị Thanh Huyền[2], Huỳnh Ngọc Kim Minh[3] & Nguyễn Thị Ngọc Trân[4] Abstract: In this paper, we measure volatility spillovers among eleven stock markets, including five developed markets (the United States, Japan, Germany, the United[...]

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