This study explores the association between the COVID-19 outbreak, corporate financial distress and earnings management practices in China. We investigate whether firms took advantage of the downturn in economic conditions during the pandemic to adjust their earnings using different earnings management techniques.
This study explores the relationship between overconfident Chief Financial Officers (CFOs) and earnings management. Through the lens of upper echelons and overconfidence theories, and using a large sample of 14,156 observations of US firms from 1999 to 2021 inclusive, our study finds that overconfident CFOs are positively associated with earnings management.
Understanding customer’s expectations regarding school reputation are essential to creating strategies to reach the satisfaction and loyalty of customers. In particular, Vietnam's secondary education system is a potential sector for researchers to invest in with the innovation in implementing public and private schools in the education system in recent years. Over the past few years, parents - as customers in the education system, are getting more and more attention to school reputation.
We are pleased to introduce the list of articles published in international journals by UEB’s staff and lecturers in 2023 (September).
Trade and competition have been extensively studied in Vietnam and abroad. There has been a large and increasing number of theoretical and empirical studies devoted to investigating the effects of trade liberalization and competition from foreign imports on the performance of firms.
The evolution of the COVID-19 pandemic is highly unpredictable; however, its impacts are limited to neither a single sector nor a single country. This study evaluates the performance and efficiency of 49 Islamic banks across 10 countries during 2019-2020 to assess how those banks can preserve their performance and remain resilient in the aftermath of the COVID-19 pandemic.
Significant growth of the offshore wind sector is creating key projects, opportunities, and challenges that are currently shaping industry trends. Countries around the world are hoping to alleviate the environmental pressure caused by greenhouse gas emissions from traditional energy sources through the use of renewable energy.
Although there has been extensive research on the benefits of education, few studies have examined how on-the-job training impacts wages. The research reviewed by the authors indicates that wage improvements occur thanks to on-the-job training, with most studies finding a positive impact on wages.
The 17th and 18th centuries witnessed a profound shift in global patterns of trade and in the managerial systems required to support this transformation. At the end of the 17th century, British overseas trade had been still built around woolen goods exported to Europe, Asia, Africa and the Americas.
This study examines (i) how tourism employees perceive their firm’s community engagement, (ii) the factors that affect employee attachment, and (iii) how employees’ perception of their firm’s community engagement affects employee attachment.
In the context of uncertainty and the dynamism of business environment, optimizing decisions becomes a vital factor for any company. In Vietnam, along with the opportunities that global competition brings, deeper integration into the world economy requires Vietnamese enterprises to make decisions quickly, accurately and more effectively.
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