• Scientific Program

     

    Program at a Glance

    Thursday, June 15th 2017

     

    8.00-

    8.30

     

     

     

    Registration & Coffee

     

     

    8.30-

    8.45

    Welcome and Opening Remarks

    Lazor

    Dr. Manh Toan Nguyen

    Asscociate Professor of Economics, Rector, University of Economics - The University of Danang (Vietnam)

    8.45-

    9.45

    Keynote Address

    Lazor

    Professor Avanidhar (Subra) Subrahmanyam

    Distinguished Professor of Finance, Goldyne and Irwin Hearsh Chair in Money and Banking at the University of California Los Angeles – Anderson School of Management (USA)

    9.45-

    10.00

     

    Tea Break

    10.00-

    11.30

    Parallel Sessions (A)

    A1. Finance

    Magnolia

    Chair: Dang Viet Anh

    10.00-

    10.30

    Foreign Institutional Investor Trading and Future Returns: Evidence From an Emerging Economy

    Authors: Murugappa (Murgie) Krishnan (Rutgers University, USA); Srinivasan Rangan (Indian Institute of Management Bangalore, India

    Discussant: Justin Hung Nguyen (RMIT University, Australia)

    10.30- 11.00

    Customer Satisfaction and The Cost of Capital

    Authors: Cameron Truong (Monash University, Australia); Thu Ha Nguyen (Monash University, Australia); Thanh Huynh (Monash University, Australia)

    Discussant: Bohui Zhang (University of New South Wales, Australia)

     

    11.00-

    11.30

    Economic Policy Uncertainty and Corporate Cash Holdings

    Authors: Huu Nhan Duong (Monash University, Australia); Justin Hung Nguyen (RMIT University, Australia); My Nguyen (RMIT University Australia); S. Ghon Rhee (University of Hawaii, USA)

    Discussant: Cameron Truong (Monash University, Australia)

    A2. Finance

    Luana

    Chair: Nguyen Thi Minh Hue

    10.00- 10.30

    Corruption, Business Environment and Firm Growth in Vietnam

    Authors: Ha Phuoc Vu (Ghent University, Belgium); Vuong Bao Bao (University of Economics - The University of Danang, Vietnam); Nguyen Thi Hong Nga (Hanoi University of Industry, Vietnam);
    Michael Frömmela (Ghent University, Belgium)

    Discussant: Nguyen Thanh Dat (University of Economics - The University of Danang, Vietnam)

    10.30-

    11.00

    The Cross-Sectional Profitability of Moving Average Timing Strategy in Singapore Security Market

    Authors: Tram Nguyen Ngoc (National Economics University, Vietnam); Ha Nguyen Thi Thu (National Economics University, Vietnam)

    Discussant: Jinho Jeong (Korea University, Korea)

    11.00-

    11.30

    Investment Risk and Disposition Effect: Evidence from the Trading Behavior of Institutional Investors in Korea

    Authors: Jinho Jeong (Korea University, Korea); Hyunnam Song (Korea University, Korea)

    Discussant: Tram Nguyen Ngoc (National Economics University, Vietnam)

    A3. Accounting

    Ohana

    Chair: Ilias Basioudis

    10.00- 10.30

    Readiness of IFRS Adoption by Multinational Corporations in Vietnam: A Comparative Case Study Approach

    Author: Duc Thi Hong Phan (RMIT University, Australia); Ha Thanh Nguyen (RMIT University, Vietnam); Phuoc Thi Nguyen (University of Economics Ho Chi Minh City, Vietnam)

    Discussant: Stacey Mirinaviciene (Keuka College, USA)

    10.30- 11.00

    Book and Tax Differences Applying US GAAP and IFRS in Recording Property, Plant and Equipment and Depreciation

    Author: Stacey Mirinaviciene (Keuka College, USA)

    Discussant: Kevin Ow Yong (Singapore Management University, Singapore)

    11.00- 11.30

    Trust in Fair Value Accounting: Evidence from the Field

    Author: Chu Yeong Lim (Singapore Institute of Technology, Singapore); Jeffrey Ng (The Hong Kong Polytechnic University, Hong Kong); Gary Pan (Singapore Management University, Singapore); Kevin Ow Yong (Singapore Management University, Singapore)

    Discussant: Phuoc Thi Nguyen (University of Economics Ho Chi Minh City, Vietnam)

    11.30- 13.30

    Lunch Break

    + Lunch at the Frangipani Restaurant

    13.30-

    14.30

    Keynote Address

    Lazor

    ProfessorDuc Khuong Nguyen

    Professor of Finance and Deputy Director, theIPAG Business School (France)

    14.30-

    15.00

    ACCA Session 1

    Lazor

    15.00-

    15.15

    Tea Break

    15.15- 17.15

    Parallel Sessions (B)

    B1. Finance

    Magnolia

    Chair: Vo Xuan Vinh

    15.15- 15.45

    Board Gender Diversity and Corporate Innovation Strategies

    Author: Alireza Vafaei (La Trobe University, Australia); Mohammad Alipour (Islamic Azad University, Iran); Darren Henry (La Trobe University, Australia)

    Discussant: Pham Thi Thanh Hoa (Academy of Finance, Vietnam)

    15.45- 16.15

    An Empirical Study on the Role of Capital Structure in Corporate Governance of companies listed on the Stock Exchange of Vietnam

    Author: Pham Thi Thanh Hoa (Academy of Finance, Vietnam)

    Discussant: Darren Henry (La Trobe University, Australia)

    16.15- 16.45

    A Simple Measure of Liquidity, With Estimates From India’s National Stock Exchange

    Author: Murugappa (Murgie) Krishnan (Rutgers University, USA); Qiang Li (University of Delaware, USA)

    Discussant: Do Phuong Huyen (National University, Vietnam)

    16.45- 17.15

    Exchange-Traded Funds (ETFs) and Stock Liquidity: Vietnamese Evidences

    Author: Nguyen Thi Minh Hue (National Economics University, Vietnam); Do Phuong Huyen (National University, Vietnam)

    Discussant: Murugappa (Murgie) Krishnan (Rutgers University, USA)

    B2. Finance

    Luana

    Chair: Nguyen Xuan Hai

    15.15- 15.45

    Bank Capital Regulation: How do Asian Banks Respond?

    Author: Thi Thieu Quang Nguyen (Lincoln University, New Zealand); Christopher Gan (Lincoln University, New Zealand); Zhaohua Li (Lincoln University, New Zealand)

    Discussant: Thanh Tra Ngo (Vietnam National University, Ho Chi Minh City, Vietnam)

     

    15.45- 16.15

    Incorporating Risk into Technical Efficiency: The Case of ASEAN Banks

    Author: Quang Minh Le (Queensland University of Technology, Australia); Phu Thanh Ngo (Vietnam National University, Ho Chi Minh City, Vietnam); Thanh Tra Ngo (Vietnam National University, Ho Chi Minh City, Vietnam)

    Discussant: Thi Thieu Quang Nguyen (Lincoln University, New Zealand)

    16.15- 16.45

    Developing a Credit Rating Model for The Commercial Banking Sector in Vietnam Under The Basel II Internal Rating Based Approach

    Author: Nguyen Thi Quynh Lien (VPBank, Vietnam); Chu Hong Minh (VPBank, Vietnam)

    Discussant: Phat Nguyen Tan (JSC Bank for Foreign Trade of Vietnam – Binhduong Branch, Vietnam)

    16.45- 17.15

    Relationship Between Bank Credit and Economic Growth: Evidence from Vietnam

    Author: Hanh Nguyen Thi My (Banking University of Hochiminh city, Vietnam); Phat Nguyen Tan (JSC Bank for Foreign Trade of Vietnam – Binhduong Branch, Vietnam)

    Discussant: Nguyen Thi Quynh Lien (VPBank, Vietnam)

    B3. Accounting

    Ohana

    Chair: Nguyen Xuan Hung

    15.15- 15.45

    Does Audit Quality Enhance or Impede Firm Innovation?

    Author: Lily Nguyen (La Trobe University, Australia); Le Vu (La Trobe University, Australia); Xiangkang Yin (La Trobe University, Australia)

    Discussant: Ilias Basioudis (Aston University, UK)

     

    15.45- 16.15

    Internal audit and partner-level specialisation and reporting in the presence of non-audit services

    Author: Ilias Basioudis (Aston University, UK)

    Discussant: Nguyen Huu Anh (National Economics University, Hanoi, Vietnam)

    16.15- 16.45

    Predictive Modeling for Audit Opinion Outcome and its Associated Factors: Evidence from Vietnam

    Author: Nguyen Huu Anh (National Economics University, Hanoi, Vietnam); Nguyen Ha Linh (National Economics University, Hanoi, Vietnam)

    Discussant: Nguyen Le Hanh Tam (University of Economics, The University of Danang, Vietnam)

    16.45- 17.15

    Going-concern assessment: Decision tree approach

    Author: Nguyen Le Hanh Tam (University of Economics, The University of Danang, Vietnam); Hoai Huong Pham (University of Economics, The University of Danang, Vietnam)

    Discussant: Le Vu (La Trobe University, Australia)

    18.15- 21.00

    Gala Dinner

    + International buffet at the Lazor

    + Best Paper Award

    Friday, June 16th 2017

     

    8.00-

    9.00

    Keynote Address

    Lazor

    ProfessorZhaoyang Gu

    Professor of Accounting and Director of the School of Accountancy at the Chinese University of Hong Kong (Hong Kong)

    9.00-

    9.30

    ACCA Session 2

    Lazor

    9.30-

    9.45

     

    Tea Break

    9.45-

    11.15

    Parallel Sessions (C)

    C1. Finance

    Magnolia

    Chair: Nguyen Thanh Dat

    9.45-

    10.15

    Does Target Corporate Governance Affect The Acquirers’ Ownership Decisions?

    Authors: Man Dang (University of Economics, The University of Danang, Vietnam); Hoa Nhan Nguyen (University of Economics, The University of Danang, Vietnam); Thuy Dung Le (Nghe An College of Economics, Vietnam)

    Discussant: Ha V.Dang (University of Lincoln, United Kingdom)

    10.15- 10.45

    The Impact of Working Capital Management on Firm Performance: A Case of Vietnamese Listed Pharmaceutical Companies

    Authors: Nguyen Thu Thuy (Foreign Trade University, Vietnam); Bui Thu Hien (Foreign Trade University, Vietnam)

    Discussant: Thuy Dung Le (Nghe An College of Economics, Vietnam)

     

    10.45- 11.15

    Herd Behaviour in the Stock Market: Evidence from Vietnam and Further Research Agenda

    Authors: Ha V.Dang (University of Lincoln, United Kingdom); Mi Lin (University of Lincoln, United Kingdom)

    Discussant: Bui Thu Hien (Foreign Trade University, Vietnam)

    C2. Finance (ADBI Session)

    Lazor

    Chair: Long Quang Trinh

    9.45-

    10.15

    What Really Moves Stock Prices?

    Authors: Thanh Huong Nguyen (University of Technology Sydney, Australia); Talis Putnins (University of Technology Sydney, Australia); Eliza Wu (University of Sydney, Australia)

    Discussant: Dang Viet Anh (Alliance Manchester Business School, University of Manchester, United Kingdom)

    10.15- 10.45

    Agency Conflicts in Inter-Corporate Asset Sales

    Authors: Nguyen Duc Giang (Waseda University, Japan); Hai Nguyen Xuan (The Chinese University of Hong Kong, Hong Kong)

    Discussant: Long Quang Trinh (Asian Development Bank Institute and Central Institute for Economic Management, Vietnam)

     

    10.45- 11.15

    Heterogeneous Firm Investment Behavior in The Presence of High Macroeconomic Uncertainty: The Case of Vietnam

    Authors: Long Quang Trinh (Asian Development Bank Institute and Central Institute for Economic Management, Vietnam); Tetsushi Sonobe (National Graduate Institute for Policy Studies, Japan)

    Discussant: Nguyen Duc Giang (Waseda University, Japan)

    C3. Accounting

    Luana

    Chair: Nguyen Huu Anh

    9.45-

    10.15

    Association Between Intangible Investments and Cost of Equity Capital – Evidence from Vietnam

    Authors: Hiep Thien Trinh (University of Economics, Ho Chi Minh City, Vietnam); Ngoc Que Doan (University of Economics, Ho Chi Minh City, Vietnam); Dinh Truc Le (University of Economics, Ho Chi Minh City, Vietnam)

    Discussant: Nguyen Thi Thanh Huyen (University of Economics, The University of Danang, Vietnam)

    10.15- 10.45

    Does a Restriction of Nonaudit Services Improve Audit Quality and Audit Value?

    Authors: Derek Chan (University of Hong Kong, Hong Kong); Nanqin Liu (University of Hong Kong, Hong Kong)

    Discussant: Dang Thi Huyen Huong (Foreign Trade University, Vietnam)

     

    10.45- 11.15

    Sticky Cost of Selling and Administration in The Listed Companies in Vietnam

    Authors: Dao Thi Thu Giang (Foreign Trade University, Vietnam); Dang Thi Huyen Huong (Foreign Trade University, Vietnam)

    Discussant: Hiep Thien Trinh (University of Economics, Ho Chi Minh City, Vietnam)

    C4. Accounting

    Ohana

    Chair: Esther Thng

    9.45-

    10.15

    Relationship of motivation, employee engagement and job characteristics to employees’ performance: A case study of accountants working in accounting firms in Vietnam

    Authors: Phuong Anh Nguyen (Hanoi University of Industry, Vietnam); Thi Thanh Loan Nguyen (Hanoi University of Industry, Vietnam); Mark Horan (University of Huddersfiled, United Kingdom)

    Discussant: Le Kim Long (Nha Trang University, Vietnam)

    10.15- 10.45

    Productive Efficiency Analysis of Offshore Fishery in Khanh Hoa Province, Vietnam

    Authors: Truong Ba Thanh (University of Economics, The University of Danang, Vietnam); Le Kim Long (Nha Trang University, Vietnam); Nguyen Dang Duc (Nghe An Trading and Tourism College, Vietnam)

    Discussant: Nguyen Thi Phuong Hong (University of Economics, Ho Chi Minh City, Vietnam)

     

    10.45- 11.15

    Factors affecting students’ decision to major in accounting – The case of Banking University of Ho Chi Minh City

    Author: Nguyen Thi Phuong Hong (University of Economics Ho Chi Minh City, Vietnam); Tran Thi Kim Luyen (Vietnam Grant Thornton Company Limited, Vietnam); Nguyen Thi Thuy Dung (Ho Chi Minh City University of Law, Vietnam)

    Discussant: Phuong Anh Nguyen (Hanoi University of Industry, Vietnam)

    11.15- 13.30

    Lunch Break

    + Lunch at the Frangipani Restaurant

    13.30- 17.15

    Parallel Sessions (D)

    D1. Finance

    Lazor

    Chair: Nguyen Thanh Huong

    13.30- 14.00

    The Impact of Ownership Percentage And Cash Flows on Cash Conversion Cycle in Listed Manufacturing Firms: Evidence from Vietnam

    Author: Cong Son Trinh (Thuongmai University, Vietnam); Manh Chien Vu (Thuongmai University, Vietnam); Thi Hong Nga Nguyen (Hanoi University of Industry, Vietnam)

    Discussant: Nga Tran Thi (University of Economics, The University of Danang, Vietnam)

    14.00- 14.30

    Recognition of Financial Characteristics of Vietnamese Listed Companies Based on Cash Flow Statement patterns

    Author: Nga Tran Thi (University of Economics, The University of Danang, Vietnam); Tin Pham Quang (University of Economics, The University of Danang, Vietnam)

    Discussant: Tran Thi Thanh Hai (University of Economics Hochiminh City, Vietnam)

    14.30- 15.00

    Impact of Ownership Structure to Profit Management Behaviours - Experimental Research on Ho Chi Minh City Stock Exchange

    Author: Vo Van Nhi (University of Economics Hochiminh City, Vietnam); Tran Thi Thanh Hai (University of Economics Hochiminh City, Vietnam); Tran Thi Vu Tuyen (Quy Nhon University, Vietnam)

    Discussant: Cong Son Trinh (Thuongmai University, Vietnam)

    D2. Accounting

    Magnolia

    Chair: Tran Dinh Khoi Nguyen

    13.30- 14.00

    Applying The Balanced Scorecard in the Performance Management of Vietnamese Financial Autonomous Universities - Focusing on the Financial Perspective

    Author: Nguyen Cuu Dinh (Van Lang University, Vietnam); Nguyen Thi Bich (Van Van Lang University, Vietnam); Nguyen Manh Hoai Vu (Van Lang University, Vietnam)

    Discussant: Dung Bui (University of Industry, Vietnam)

    14.00- 14.30

    Management Accounting Practices in Vietnam Manufacturing Companies: An Empirical Study in Hanoi, Vinh Phuc and Phu Tho

    Author: Hieu Pham (University of Commerce, Vietnam); Dung Bui (University of Industry, Vietnam)

    Discussant: Nguyen Cuu Dinh (Van Lang University, Vietnam)

    14.30- 15.00

    The Roles of Information Systems in Linking Management Accounting and Financial Accounting: Empirical Evidence from Vietnam

    Author: Nguyen Thi Thanh Phuong (Thuong Mai University, Vietnam); Hoang Thi Viet Ha (Hanoi University of Industry, Vietnam); Le Thi Ngoc Phuong (Post and Telecommunications Institute of Technology, Vietnam)

    Discussant: Ha Phuoc Vu (University of Economics, The University of Danang, Vietnam)

    D3. Accounting

    Luana

    Chair: Duong Nguyen Hung

    13.30- 14.00

    Corporate Social Responsibility Disclosure, Corporate Governance Quality and Financial Performance

    Author: Jean-Laurent Viviani (Université de Rennes 1/ CREM UMR CNRS 6211, France); Lionel Touchais (Université de Rennes 1/ CREM UMR CNRS 6211, France); NGUYEN Lan-Phuong (Université de Rennes 1/ CREM UMR CNRS 6211, France)

    Discussant: Nguyen Thi Phuong Hong (University of Economics Ho Chi Minh City, Vietnam)

    14.00- 14.30

    Study the Relationship between Internal Control and Financial Information Quality of Vietnamese Listed Companies

    Author: Nguyen To Tam (Electric Power University, Vietnam); Nguyen Thi Phuong Hoa (National Economics University, Vietnam); Le Thi Hoa (Electric Power University, Vietnam)

    Discussant: Nguyen Lan-Phuong (Université de Rennes 1/ CREM UMR CNRS 6211, France)

    14.30- 15.00

    Factors Influencing The Level of Voluntary Non-Financial Information Disclosure in Vietnamese Companies’ Annual Reports.

    Author: Nguyen Thi Phuong Hong (University of Economics Ho Chi Minh City, Vietnam); Luu Phuong Nhi (Deloitte Vietnam Company Limited, Vietnam)

    Discussant: Nguyen To Tam (Electric Power University, Vietnam)

    D4. Accounting

    Ohana

    Chair: Doan Ngoc Phi Anh

    13.30- 14.00

    Board Characteristics and Modified Audit Opinions: The Case of Listed Companies in Vietnam

    Author: Yen Le (University of Economics, The University of Danang, Vietnam)

    Discussant: Ha Xuan Thach (University of Economics Ho Chi Minh City, Vietnam)

    14.00- 14.30

    The Impact of Accounting Information in The Audited Financial Statement to The Share Price of Listed Companies on Ho Chi Minh City Stock Exchange

    Authors: Xuan Hung Nguyen (University of Economics, Ho Chi Minh City, Vietnam); Thi Thu Ha Phan (University of Economics, Ho Chi Minh City, Vietnam)

    Discussant: Yen Le (University of Economics, The University of Danang, Vietnam)

    14.30- 15.00

    Factors of the Accounting Work in Small and Medium-Scaled Enterprises – Experimental Research in Ho Chi Minh City

    Author: Ha Xuan Thach (University of Economics Ho Chi Minh City, Vietnam); Vu Thanh Long (Van Hien University, Vietnam)

    Discussant: Tran Thi Nga (University of Economics, The University of Danang, Vietnam)

     

    15.00- 15.15

     

    Tea Break

    + Tea break at the Lazor

    15.15- 17.15

    Parallel Sessions (E)

    E1. Finance

    Magnolia

    Chair: Dinh Bao Ngoc

    15.15- 15.45

    Time-Varying Mass of Noise Traders and a Dynamic Market Efficiency

    Author: Vu Tran (Swansea University, United Kingdom)

    Discussant: Thi Bich Hao Do (Rakutenchi Company, Representative Office in Ho Chi Minh City, Vietnam)

    15.45- 16.15

    Examining Determinants of Cross Exchange Rate and Oil Price – Exchange Rate Nexus in The Economic Booming Period of Vietnam

    Author: Nghia Vo (University of Economics - The University of Danang, Vietnam)

    Discussant: Tran Thi Kim Anh (Foreign Trade University, Vietnam)

    16.15- 16.45

    Does Host Country’s Level of Corruption Influence The Location Decision of Multinational Companies?

    Author: Tran Thi Kim Anh (Foreign Trade University, Vietnam); Hoang Ha Anh (Foreign Trade University, Vietnam)

    Discussant: Nghia Vo (University of Economics - The University of Danang, Vietnam)

    16.45- 17.15

    Do Foreigner Investors Improve The Informational Efficiency of Stock Prices? Evidence from Vietnam.

    Author: Thi Thuy Linh Tran (University of Economics Ho Chi Minh City, Vietnam); Thi Bich Hao Do (Rakutenchi Company, Representative Office in Ho Chi Minh City, Vietnam)

    Discussant: Vu Tran (Swansea University, United Kingdom)

    E2. Finance

    Luana

    Chair: Nguyen Xuan Hai

    15.15- 15.45

    Foreign Ownership and Capital Structure of Vietnamese Listed Firms

    Author: An Thai (University Grenoble Alpes, France)

    Discussant: Hoang Minh Tri (University of Technology (Hutech), Vietnam)

    15.45- 16.15

    The Determinants of Capital Structure of Vietnamese-Listed Companies

    Author: Hoang Minh Tri (University of Technology (Hutech), Vietnam); Tran Van Tung (University of Technology (Hutech), Vietnam); Duong Nhu Hung (Hochiminh City University of Technology (HCMUT), Vietnam)

    Discussant: An Thai (University Grenoble Alpes, France)

    16.15- 16.45

    The Impact of Tariff Reductions on Tax Revenue - Implications for Public Finance in Vietnam

    Author: Nguyen Manh Toan (University of Economics, The University of Danang, Vietnam) Huynh Thi Dieu Linh (University of Economics, The University of Danang, Vietnam) Nguyen Thi Huong (University of Economics, The University of Danang, Vietnam) Le Thi Tuong Vi (University of Economics, The University of Danang, Vietnam)

    Discussant: Nguyen Xuan Hai (Chinese University of Hong Kong, Hong Kong)

    E3. Accounting Education (Round Table)

    Ohana

    15.15-

    17.15

    Seminar on Accounting Curriculum

    (UEUD - NEU- UEH)

    E4. Panel Discussion

    Lazor

    15.15-

    17.15

     

    Commodity Derivatives in Vietnam: The Way Forward

     

     

     


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