A Triple of Corporate Governance, Social Responsibility and Earnings Management

HUYNH, Quang Linh Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.3

The research aims to explore the links among corporate governance, corporate social responsibility, and earnings management, considering vital roles of each component in Vietnam. There were 500 questionnaires provided to the targeted enterprises, where there were 150 enterprises in Ho Chi Minh Stock Exchange, 150 enterprises in Hanoi Stock Exchange, and 200 enterprises in the unlisted public company market. Of the distributed questionnaires, only 289 replies offered needed information for analyses. The data derived from these firms was based on their annual or sustainability statements that were retrieved from the websites. This research used a six-year rolling window to calculate earnings management. To compute that variable, lagged year information was included, so the data from 2011 to 2017 was needed to collect. The empirical results show that corporate governance mechanism is a significant moderation in the positive link between good corporate social responsibility and earnings management. Furthermore, corporate social responsibility and earnings management also play mediating roles in the associations among corporate governance, corporate social responsibility, and earnings management. This project recommends that corporate governance mechanism is an essential driver of the managerial behaviors in social responsibility and ethical accounting practices, which are in turn mediators in the joint research model.

The Causal Linkage between Perceived E-Learning Usefulness and Student Learning Performance: An Empirical Study from Vietnam

Quang Linh HUYNH 한국유통과학회 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.5

The current study adds to the body of knowledge about the mediation in the causal link between students’ perceptions of the utility of eLearning and their learning performance. The data was collected from 500 questionnaires that were delivered to the students at the Vietnam National University of Ho Chi Minh City. Only 422 finished questionnaires were usable for analyses, indicating a responding rate of 84.4%. Multiple regressions were used to investigate causal correlations, whereas Goodman’s (1960) techniques were used to investigate mediating relationships. The major findings reveal that both the utility and adoption of eLearning have an impact on students’ learning performance, with usefulness being a crucial determinant of eLearning adoption for study. More meaningfully, statistical evidence on the mediation of adopting eLearning for study in the causal linkage from the usefulness of eLearning perceived by students to their learning performance was provided. The relevance of using eLearning for study is stressed in this study, where it is not only one of the key antecedents of their learning performance, but also acts as a mediator between the usefulness of eLearning and learning performance in the research model.

Systematic Evaluation Effects of Culture on the Effectiveness of Small and Medium Firms in Tra Vinh of Vietnam: With AHP and Regression

HUYNH, Quang Linh Korea Distribution Science Association 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.8

Organizational culture has been recognized as a determinant of corporate Effectiveness. Cultural components could affect corporate Effectiveness to different extents. However, it seems that none of the previous studies have evaluated and compared these influential extents of cultural components. The current research applies analytic hierarchy processes to assess and rate the significance extents that, cultural components play in resulting in corporate Effectiveness. Then, the current work utilizes regression analyses to re-evaluate the significance extents for the robustness of analytic hierarchy processes. The findings indicate that clan culture is the most vital component in explaining corporate Effectiveness. In contrast, adhocracy culture is the least important component in affecting corporate Effectiveness. Market culture is a cultural component that is ranked the second in determining corporate Effectiveness, and next is hierarchy culture which is the third. The findings are in support of the positive influences of clan, market, and adhocracy cultures on corporate Effectiveness; whereas it found the negative impact of hierarchy culture on corporate Effectiveness.

The Impact of Knowledge Management on Organizational Performance by Considering Structure and Culture in Vietnam

HUYNH, Quang Linh Korea Distribution Science Association 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.10

The purpose of the existing work is to inspect the impact of knowledge management on organizational performance. Business experts now appreciate how important knowledge management is for organizational performance. Earlier studies have investigated the research model with causal linkages, however, only a few of them have considered sample-selecting bias problems when analyzing the model of knowledge management on organizational performance. The number of 312 executives related to knowledge management from 312 enterprises that have been approved with quality management systems offered suitable responses for analyses. The data was employed to investigate the effect of knowledge management on organizational performance, considering sample-selecting bias. The empirical outcomes indicate that sample-selecting bias exists in the causal impact of knowledge management on organizational performance. The empirical findings are helpful to scholars of knowledge management as well as business executives by giving an insight into the casual effect of knowledge management on organizational performance with the intervention of sample-selecting bias. The acceptance of knowledge management should be tailored to improve competitive advantages that will lead to better organizational performance.

An Application of Heckman Two-step Procedure to Management Accounting and Firm Effectiveness: An Empirical Study from Vietnam

Quang Linh HUYNH 한국유통과학회 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.2

Using the Heckman two-step procedure, this study investigates the relationship between management accounting implementation and firm effectiveness. The research data for this study was acquired from 450 publicly traded companies in Vietnam; however, the final sample only includes 304 responses containing useful information. The reliability analysis was used to evaluate the acquired data to examine the qualities of constructs and the dimensions that make them up. Then, the Heckman two-step technique was performed to analyze the causal connection from the acceptance of management accounting to firm effectiveness allowing for the effect of environmental uncertainty and organizational characteristics on the likelihood of adopting management accounting. The empirical findings show that management accounting acceptance determines firm effectiveness; however, the research model on the relationship between management accounting adoption and firm effectiveness has a sample selection bias. The main conclusions of this study are that there is a difference in the effects of management accounting adoption on business effectiveness when sample selection bias is not taken into consideration. When potential sample selection bias is taken into account by integrating environmental uncertainty and organizational characteristics in the research model, the effect of adopting management accounting on company effectiveness becomes minor.

An Inclusive Evaluation of Linkage Between Environmental Managerial Accounting and Knowledge Management: Empirical Evidence from Vietnam

HUYNH, Quang Linh Korea Distribution Science Association 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.7

The relationship between applying knowledge management and accepting environmentally managed accounting is more complicated than previous studies suggested. Knowledge management is both an antecedent and a consequence of implementing environmentally managed accounting in the workplace. Nonetheless, none of the prior studies have systematically investigated this relationship. The current article attempted to scrutinize the reciprocated multifaceted tie between environmental managerial accounting and knowledge management by utilizing the methods of directed graph searches as well as directed acyclic graphs. The research data was gathered from 342 publicly-listed corporations in Vietnam's key stock markets. The empirical findings disclose that implementing knowledge management can lead to adopting environmental managerial accounting in business, which is, in turn, an antecedent of accepting knowledge management. More importantly, the current research found that the adoption of knowledge management is the first factor to affect the research model. Nonetheless, the usage of knowledge management in business can, in turn, have a positive effect back to the implementing extent of environmental managerial accounting. The findings are beneficial to scientists and particularly to executives by shedding new insight into this reciprocated bond, which can lead executives to make sound decisions regarding knowledge management and environmental managerial accounting for businesses to acquire competitive advantages.

The Effect of Prior Financial Performance on Organizational Reputation and Earnings Management

Quang Linh HUYNH,Nguyen Van NGUYEN2 한국유통과학회 2019 The Journal of Asian Finance, Economics and Busine Vol.6 No.4

The paper aims to investigate the linkage among prior financial performance, organizational reputation and earnings quality. Firstly, it examines the influence of prior financial performance on organizational reputation and on earnings quality. Secondly, this research explores the moderating role that prior financial performance plays in the causal relationship from organizational reputation to earnings quality. Thirdly, the mediating role of organizational reputation in the effect of prior financial performance on earnings quality is analyzed. The empirical findings show that, prior financial performance positively affects both earnings quality and organizational reputation that in turn partly mediates the causal connection from prior financial performance to earnings quality; whereas prior financial performance imposes a positive moderation in the influence of organizational reputation on earnings quality. This research is expected to provide scholars and practitioners with a thorough understanding of the complex link among prior financial performance, organizational reputation and earnings quality. That helps them to deliver good decisions on the investment of suitable resources in maintaining and enhancing their organizational reputation, which assures a higher quality of reported earnings that in turn improves involved stakeholders’ confidence in their firm. This likely leads the firms to gain better performance in the future.

An Application of E-learning on Training and Education: An Empirical Study in Vietnam

HUYNH, Quang Linh Korea Distribution Science Association 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.9

The current article examines the interactions among students' attitudes to e-learning, their implementation of e-learning in their studies, and learning effectiveness. Significantly, it emphasizes the mediating role of accepting e-learning in training. It applied reliability analyses to test the measurement of items and construct validity, using the research data collected from students at Vietnam National University of Ho Chi Minh. Then, the current article used multiple regressions to inspect the causal relations; and applied procedures to investigate the mediating influence. The empirical results indicate students' attitude to e-learning positively influences their implementation of e-learning in their studies. When students apply e-learning in their studies, they likely achieve the best possible training effectiveness. Statistical evidence on the mediating role of accepting e-learning in training by students on the linkage between their attitude to e-learning and training effectiveness is revealed in this article. The findings of this article make some contributions. For educational administrators, it offers insight into the links among students' attitudes to e-learning, their implementation of e-learning in their studies, and training effectiveness, which likely allows them to establish suitable online training programs. This will be beneficial to both learners and educational institutes.

Risk factors for cannula-associated arterial thrombosis following extracorporeal membrane oxygenation support: a retrospective study

Trieu Ngan Hoang Kim,Phan Xuan Thi,Tran Linh Thanh,Pham Huy Minh,Huynh Dai Quang,Nguyen Tuan Manh,Mai Anh Tuan,Du Quan Quoc Minh,Nguyen Bach Xuan,Pham Thao Thi Ngoc 대한중환자의학회 2023 Acute and Critical Care Vol.38 No.3

Background: Hemostatic dysfunction during extracorporeal membrane oxygenation (ECMO) due to blood-circuit interaction and the consequences of shear stress imposed by flow rates lead to rapid coagulation cascade and thrombus formation in the ECMO system and blood vessels. We aimed to identify the incidence and risk factors for cannula-associated arterial thrombosis (CaAT) post-decannulation. Methods: A retrospective study of patients undergoing arterial cannula removal following ECMO was performed. We evaluated the incidence of CaAT and compared the characteristics, ECMO machine parameters, cannula sizes, number of blood products transfused during ECMO, and daily hemostasis parameters in patients with and without CaAT. Multivariate analysis identified the risk factors for CaAT. Results: Forty-seven patients requiring venoarterial ECMO (VA-ECMO) or hybrid methods were recruited for thrombosis screening. The median Sequential Organ Failure Assessment score was 11 (interquartile range, 8–13). CaAT occurred in 29 patients (61.7%), with thrombosis in the superficial femoral artery accounting for 51.7% of cases. The rate of limb ischemia complications in the CaAT group was 17.2%. Multivariate analysis determined that the ECMO flow rate–body surface area (BSA) ratio (100 ml/min/m2) was an independent factor for CaAT, with an odds ratio of 0.79 (95% confidence interval, 0.66–0.95, P=0.014). Conclusions: We found that the incidence of CaAT was 61.7% following successful decannulation from VA-ECMO or hybrid modes, and the ECMO flow rate–BSA ratio was an independent risk factor for CaAT. We suggest screening for arterial thrombosis following VA-ECMO, and further research is needed to determine the risks and benefits of such screening.