• Accepted Papers

    List of Accepted Papers 

    No

    Name

    Title

    Affiliation

    Proceedings

    1

    Cameron Truong
    Thu Ha Nguyen
    Thanh Huynh

    Customer Satisfaction and The Cost of Capital

    Monash University, Australia

    Abstract only

    2

    Hans Byström

    Stock Return Expectations In The Credit Market

    Lund University, Sweden

    Full paper

    3

    Murugappa (Murgie)Krishnan
    Srinivasan Rangan

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

    Rutgers University, USA
    Indian Institute of Management Bangalore, India

    Abstract only

    4

    Murugappa (Murgie) Krishnan
    Qiang Li

    A Simple Measure Of Liquidity, With Estimates From India's National Stock Exchange

    Rutgers University, USA
    University of Delaware, US

    Abstract only

    5

    Huu Nhan Duong
    Justin Hung Nguyen
    My Nguyen

    S. Ghon Rhee

    Economic Policy Uncertainty and Corporate Cash Holdings

    Monash University, Australia
    RMIT University, Australia University of Hawaii, Hawaii

    Abstract only

    6

    Ha Phuoc Vu
    Vuong Bao Bao
    Nguyen Thi Hong Nga
    Michael Frömmela

    Corruption, Business Environment and Firm Growth in Vietnam

    Ghent University, Belgium
    University of Economics - The University of Danang,Vietnam
    Hanoi University of Industry, Vietnam

    Abstract only

    7

    Alireza Vafaei Mohammad Alipour Darren Henry

    Board gender diversity and corporate innovation strategies

    La Trobe University, Australia

    Islamic Azad University, Iran

    Abstract only

    8

    Thu Thuy Nguyen

    Thu Hien Bui

    The impact of working capital management on firm performance: A case of Vietnamese listed pharmaceutical companies

    Foreign Trade University, VN

    Full paper

    9

    Vo Van Nhi

    Tran Thi Thanh Hai Tran Thi Vu Tuyen

    Impact Of Ownership Structure To Profit Management Behaviors - Experimental Research On Ho Chi Minh City Stock Exchange

    School of Accounting, University of Economics Ho Chi Minh City, VN School of Accounting, Quy Nhon University, VN

    Full paper

    10

    Abhijeet Bhunia Abhijeet Chandra

    Stock Market Contagion and Volatility Spillover: Evidence from an Emerging Market

    Indian Institute of Technology Kharagpur, Indian

    Full paper

    11

    Nguyen Thi Thieu Quang Christopher Gan Zhaohua Li

    Bank Capital Regulation: How do Asian Banks Respond?

    University of Economics - The University of Danang, VN

    Lincoln University, Canterbury, NZ

    Abstract only

    12

    Thanh Huong Nguyen Talis Putnins

    Eliza Wu

    What Really Moves Stock Prices?

    University of Technology Sydney, AU

    Abstract only

    13

    Lucian J. Pitt

    The relationship between Aggressive Working Capital Investment and Finance Policies and the Profitability of the firm: A focus on the Resources Sector of the Johannesburg Stock Exchange

    University Of Cape Town, ZA

    Full paper

    14

    Yue (Susanna) Lu Lixiong Guo

    Overconfident CEOs as Outside Directors: Are They Better Facilitators for Innovation?

    The University Of Waikato, NZ

    The UNSW Australia

    Full paper

    15

    Josh Della Vedova Joakim Westerholm Andrew Grant

    Trading momentum: How shares and investors behave during momentum periods.

    University of Sydney, AU

    Full paper

    16

    Jakhongir Kakhkharov

    Remittances and financial development in transition economies

    Griffith University, AU

    Abstract only

    17

    Jean-Laurent Viviani Lionel Touchais NGUYEN Lan-Phuong

    Corporate social responsibility disclosure, corporate governance quality and financial performance

    IGR-IAE Rennes, Université de Rennes 1, CREM UMR CNRS 6211, France.

    Abstract only

    18

    Jinho Jeong

    Hyunnam Song

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

    Korea University, KR

    Abstract only

    19

    Long Trinh

    Tetsushi Sonobe

    Heterogeneous firm investment behavior in the presence of high macroeconomic uncertainty: the case of Vietnam

    Asian Development Bank Institute, JP National Graduate Institute for Policy Studies, JP

    Abstract only

    20

    Thanh Truong Michael Dempsey

    The Association between Dividend Payouts and Firm Growth in Australia: Do the bad apples contaminate the good?

    RMIT University, AU

    Abstract only

    21

    Ha Dang Mi Lin

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

    University Of Lincoln, GB

    Full paper

    22

    Burcin Col Kaustav Sen

    The Impact of Cross-border M&As on Corporate Governance of Emerging Market Multinationals

    Pace University, US

    Abstract only

    23

    Lily Nguyen Vu Le Xiangkang Yin

    Does audit quality enhance or impede firm innovation?

    La Trobe University, AU

    Abstract only

    24

    Charlene Chen Meiting Lu

    Yaowen Shan

    Yizhou Zhang

    Determinants of Financial Analysts’ Cash Flow Forecasts in Australia

    Macquarie University, AU University of Technology, Sydney, AU

    Full paper

    25

    Dung Le Phuong

    A taxing question – Does it impact capital structure?

    RMIT University, AU

    Abstract only

    26

    Vu Tran

    Time-varying mass of noise traders and a dynamic market efficiency

    Swansea University, GB

    Abstract only

    27

    Nguyen Thi Minh Hue Do Phuong Huyen

    Exchange-Traded Funds (ETFs) and stock liquidity: Vietnamese evidences

    National Economics University, VN

    Vietnam National University,VN

    Abstract only

    28

    Tram Nguyen Ngoc Ha Nguyen Thi Thu

    The cross-sectional profitability of Moving average timing strategy in Singapore Security Market

    National Economics University, VN

    Full paper

    29

    Nguyen Duc Giang Hai Nguyen Xuan

    Agency conflicts in inter-corporate asset sales

    Waseda University, Japan

    The Chinese University of Hong Kong, HK

    Abstract only

    30

    Chu Yeong Lim Jeffrey Ng

    Gary Pan

    Kevin Ow Yong

    Trust in Fair Value Accounting: Evidence from the Field

    Singapore Institute Of Technology, Singapore The Hong Kong Polytechnic University, HK

    Singapore Management University, Singapore.

    Abstract only

    31

    Harold Zhang

    Feng Zhao

    Xiaofei Zhao

    Hiding behind Writing: Communication in the Offering Process of Mortgage-Backed Securities

    University Of Texas At Dallas, US

    Full paper

    32

    Yili Lian

    Yi Zhang

    Guangzi Li

    Labor Unions and Loan Contracting

    Penn State University, US Southwestern University of Finance and Economics, CN Chinese Academy of Social Sciences, CN

    Abstract only

    33

    Tam Le Thanh
    Tu Nguyen Anh

    The Determinants of Banks' Liquidity In Vietnam

    National Economics University,Vietnam

    Full Paper

    34

    Hoa Pham Thi Thanh

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

    Academy of Finance, Vietnam

    Abstract only

    35

    Nguyen Thi My Hanh
    Tan PhatNguyen

    Relationship Between Bank Credit and Economic Growth: Evidence From Vietnam

    Banking University Ho Chi Minh City,Vietnam
    Vietcombank,Vietnam

    Abstract only

    36

    Le Quang Minh
    Ngo Phu Thanh
    Ngo Thanh Tra

    Incorporating Risk into Technical Efficiency: The Case of ASEAN Banks

    Queensland University of Technology, Australia
    University of Economics and Law, Vietnam National University, Vietnam

    Full paper

    37

    Nghia Vo

    Examining Determinants of cross exchange rate and oil price – exchange rate nexus in the economic booming period of Vietnam

    University of Economics - The University of Danang,Vietnam

    Abstract only

    38

    Linh Tran Thi Thuy Hao Do Thi Bich

    Do foreigner investors improve informational efficiency of stock prices? Evidence form Vietnam.

    University Of Economics Ho Chi Minh City, VN Rakutenchi Company

    Abstract only

    39

    Nguyen Thi Quynh Lien Chu Hong Minh

    Developing a credit rating model for the commercial banking sector in Vietnam under the Basel II Internal Rating Based Approach

    VPBank, VN

    Full paper

    40

    An Thai

    Foreign ownership and capital structure of Vietnamese listed firms

    Centre for Study and Applied Research in Management (CERAG), University Grenoble Alpes, France

    Abstract only

    41

    Hoang Minh Tri Tran Van Tung Duong Nhu Hung

    The Determinants of Capital Structure of Vietnamese-Listed Companies

    University of Technology, VN

    Ho Chi Minh University of Technology , VN

    Full paper

    42

    Xiao Chen Bihong Huang Dezhu Ye

    The Role of Punctuation in P2P Lending: Evidence form China

    Jinan University, CN Asian Development Bank Institute, JP

    Jinan University, CN

    Abstract only

    43

    Man Dang
    Darren Henry
    Manh Toan Nguyen
    Viet Anh Hoang

    Cross-Country Determinants of Ownership Choices In Cross-Border Acquisitions: Evidence From Emerging Markets

    University of Economics - The University of Danang, Vietnam
    La Trobe University, Australia

    Abstract only

    44

    Tran Thi Thanh Tu Truong Thi Hoai Tho Nguyen Thi Yen

    Determinants of Liquidity risk in Vietnam Commercial Banks

    Vietnam National University, VN

    Abstract only

    45

    Man Dang
    Hoa Nhan Nguyen
    Thuy Dung Le

    Does target corporate governance affect the acquirers’ ownership decisions?


    Faculty of Finance, University of Economics, The University of Danang, Vietnam

    Faculty of Finance, Nghe An College of Economics, Vietnam

    Abstract only

    46

    Duc Thi Hong Phan
    Ha Thanh Nguyen
    Phuoc Thi Nguyen

    Readiness of IFRS In Vietnam: A Case Study of Multinational Corporations

    RMIT University, Australia
    University of EconomicsHo Chi Minh City, Vietnam

    Full paper

    47

    Derek Chan
    Nanqin Liu

    Unintended Consequences of Section 201 of The Sarbanes-Oxley Act

    University of Hong Kong, Hong Kong

    Abstract only

    48

    Hong Nguyen Thi Phuong
    Nhi Luu Phuong

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

    University of Economics Ho Chi Minh City, Vietnam
    Deloitte Vietnam Company Limited, Vietnam

    Full paper

    49

    Syafdinal Paulus Sugianto Yusuf

    Implementation Manual Command Media and Internal Auditor Role in achieving the rules of Good Corporate Governance (A survey on PT. Dirgantara Indonesia (Persero))

    Widyatama University, India

    Full Paper

    50

    Ha Xuan Thach

    Trinh Thi Hop

    Factors Affecting The Level Of Voluntarily Information Disclosuring In Annual Reports Of Enterprises On Vietnames Upcom

    University of Economics University,VN

    Full Paper

    51

    Ha Xuan Thach Vu Thanh Long

    Factors Affect Accounting Works In Small And Medium Enterprise – Experimental Research In Hcmc

    University of Economics University,VN

    Van Hien University, VN

    Full Paper

    52

    Hieu Pham

    Duc Dung Bui Tien

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

    University of Commerce, VN Viettri University of Industry, VN

    Full Paper

    53

    Nhi Vo Van

    Toan Pham Ngoc

    Effects Of Business Accounting Information On The Process Of Collecting And Controlling Taxes: The Case Study Research At District Tax Departments In Ho Chi Minh City

    University of Economics Ho Chi Minh City, VN

    Full Paper

    54

    Yen Le

    Board characteristics and modified audit opinions: the Case of listed companies in Vietnam

    University Of Economics, Danang University, VN

    Full Paper

    55

    Hong Nguyen Thi Phuong Luyen Tran Thi Kim Dung Nguyen Thi Thuy

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

    University of Economics Ho Chi Minh City, VN Vietnam Grant Thornton Company Limited,VN Ho Chi Minh City University Of Law,VN

    Full Paper

    56

    Tran Thi Kim Anh Hoang Ha Anh

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

    Foreign Trade University, VN

    Full Paper

    57

    Dao Thi Thu Giang Dang Thi Huyen Huong

    Sticky cost of selling and administration in the listed companies in Vietnam

    Foreign Trade University, VN

    Full Paper

    58

    Hiep Thien Trinh Ngoc Que Doan

    Dinh Truc Le

    Association Between Intangible Investments And Cost of Equity Capital – Evidence From Vietnam

    University of Economics, Ho Chi Minh City, VN

    Full Paper

    59

    Cong Son Trinh

    Manh Chien Vu

    Thi Hong Nga Nguyen

    The Impact Of Ownership Percentage And Cash Flows On Cash Conversion Cycle In Listed Manufacturing Firms: Evidence From Vietnam

    Thuongmai University, VN Hanoi University of Industry, VN

    Abstract only

    60

    Phuong Anh Nguyen
    Thi Thanh Loan Nguyen
    MarkHoran

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

    Hanoi University of Industry, Vietnam
    University of Huddersfield, UK

    Full Paper

    61

    Nguyen To Tam

    Research the relationship between internal control and financial information quality of Vietnamese listed companies

    Electric Power University,VN

    Full Paper

    62

    Le Thi Ngoc Phuong Nguyen Thi Thanh Phuong

    Hoang Thi Viet Ha

    The roles of information systems in linking management accounting and financial accounting

    Information and Library Center - Posts and Telecommunications Institute of Technology Thuong Mai University, VN

    Hanoi University of Industry

    Abstract only chỉ đc in Abstract

    63

    Nguyen Huu Anh­­ Nguyen Ha Linh

    Predictive Modelling for Audit Opinion Outcome and Its Associated Factors: Evidence from Vietnam

    National Economics University, Hanoi, VN

    Full Paper

    64

    Le Hanh Tam Nguyen Hoai Huong Pham

    Going-concern assessment: Decision tree approach

    University Of Economics, The University Of Danang, VN

    Full paper

    65

    Nguyen Cuu Dinh
    Nguyen Thi Bich Van
    Nguyen Manh Hoai Vu

    Applying The Balanced Scorecard In Improving The Financial Management Performance of Financial Autonomous Universities In Vietnam

    Van Lang University,Vietnam

    Abstract only

    66

    Hung Xuan Nguyen Ha Thu Thi Phan

    The Impact Of Accounting Information In The Audited Financial Statement To The Share Price Of Listed Companies On Ho Chi Minh City Stock Exchange (Hose)

    University of Economics, Ho Chi Minh City, Vietnam

    Full Paper

    67

    Thanh Truong Ba Long Le Kim Duc Nguyen Dang

    Technical Eficiency Analysis Of Offshore Fishery In Khanh Hoa Province, Viet Nam

    University of Economics, Da Nang University, VN Nha Trang University, VN

    Nghe An Trading and tourism College, VN

    Full Paper

    68

    Stacey Mirinaviciene

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

    Keuka College, US

    Full Paper

    69

    Nga Tran Thi Tin Pham Quang

    Recognition Of Financial Characteristics Of Vietnamese Listed Companies Based On Cash Flow Statement patterns

    University Of Economics, The University Of Danang, VN

    Full Paper

    70

    Nguyen Manh Toan Huynh Thi Dieu Linh

    Nguyen Thi Huong
    Le Thi Tuong Vi

    The impact of tariff reductions on tax revenue - Implications for Public Finance in Vietnam

    University of Economics, The University of Danang, Vietnam

    Full Paper