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NGUYEN Dang Thu Cuc,TRAN Thi Huong Trang 서울대학교 아시아태평양법연구소 2018 Journal of Korean Law Vol.18 No.1
Being a member of the Convention on Biological Diversity (CBD)since 1994, being 31st member of the Nagoya Protocol on Access to Genetic Resources and the Fair and Equitable Sharing of Benefits Arising from their Utilization (NP) since 2014, Vietnam is making its efforts to improve ABS legislation and policy to implement the NP. A master scheme on capacity building on ABS adopted by Prime Minister Nguyen Xuan Phuc was issued in 2016 to implement ABS was promulgated. Decree No. 59/2017/ND-CP, dated May 12, 2017, on the management of access to Genetic Resources (GRs) and the sharing of benefits arising from their utilization (Decree 59) made an important remark in development of ABS law and policy in Vietnam. This Decree covers all basic issues of ABS, detailing the Law on Biodiversity, which was promulgated in 2008 and internalizing the NP in ABS national law. These include essential elements: determining scope definitions, main actors: providers, users, national focal points (NFP), national competent agencies (NCA), benefit sharing, compliance. In spite of important achievements in ABS law development and implementation to date, there remain some weaknesses and shortcomings within the legal system, institutions to facilitate ABS law being implemented well in practice. There are not only the gaps between laws, unclear demarcation of inter-ministerial assigned issues, but also limitation in terms of capacity and awareness of involved actors on ABS issues. This article aims to analyze all these above mentioned points, recommends improving ABS law and policy as well as provides suggestion to overcome limitation.
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The Impact of Earnings Quality on Firm Value: The Case of Vietnam
DANG, Hung Ngoc,NGUYEN, Thi Thu Cuc,TRAN, Dung Manh Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.3
The study aims to investigate the impact level of earnings quality on firm value. The study has used data with 3,910 observations at listed firms on Vietnam Stock Exchange for the period from 2010 to 2018, and GLS regression analysis is employed in this research. Earnings quality is measured in the aspects of earnings management, earnings persistence, and timeliness of profitability. This study also considers a number of controlled variables that positively influence the firm's value such as firm size, fixed asset investment rate and dividend payout ratio. The results show that earnings quality is positively associated with firm value with having statistical significance. In contrast, some determinants negatively influence firm value such as financial leverage, ratio of market value to book value, and revenue growth. Determinants of firm size, the rate of investment in fixed assets, the rate of dividend payment positively affect the firm value. In contrast, determinants of financial leverage, revenue growth rate and market value to book value ratio are inversely related to firm value according to economic value, Tobin's Q or Price. Based on the findings, some recommendations are proposed for investors, management and policy makers as well in the context of emerging countries including Vietnam.
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