• Journal of Auto-vehicle Safety Association
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• v.10 no.2
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• pp.43-49
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• 2018

Southeast Asia is a strategic market for both technology and inspection system to enter simultaneously. At the core market is Vietnam which is know to have the fourth highest registration of motorcycles as of 2016. The Motorcycle Inspection System is a social regulation, furthermore, the impact of the system is delivered through indirect means such as minimization of social cost. Therefore, measurements on the perception of users on the needs for an inspection system serves as valuable data to simultaneously enter this markets. This research is an empirical study on the perception of Vietnamese users on the needs to adopt a motorcycle inspection system based on data collected through surveys and is aimed at conducting a preliminary investigation on consumer behavior in Vietnam. The empirical study conducted through surveys revealed that Vietnamese motorcycle users perceive the needs for an inspection system for maintenance, safe operations and selling used vehicles at a reasonable price. In addition, the study also verified that the safe operations factor has a moderating effect due to interaction between prevention of illegal vehicle and reduction of emission gases. This research results present implications in developing equipment adapted to the local area in order to enter into a strategic market. Moreover, it is expected that the findings will also serve as valuable data for bilateral cooperation between the two countries and the diffusion of technology.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.401-407
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• 2020

Earnings management behavior is the use of accounting procedures, through accounting policies, to intentionally purposeful control in the provision of information to users. The purpose of this paper is to examine the relationship between ownership structure factors and earnings management behavior of 30 Vietnamese commercial banks. The paper uses the ordinary least square method to examine this relationship and employs time series data of 15 years from 2005 to 2019. The study also uses agency theory an asymmetric information theory. The authors examined six independent variables related to the ownership structure and these variables are typical of Vietnamese commercial banks. The results of the study show that the foreign ownership ratio is an opposite effect, while the ownership concentration variable has a positive effect on earnings management behavior of Vietnamese commercial banks. Based on that, the article proposes a number of policy suggestions for the State bank of Vietnam and Board of directors of commercial banks as well as investors to identify and to limit the earnings management behaviors of Vietnamese commercial banks. This contributes to ensuring information transparency as well as improving the quality of accounting information of Vietnamese commercial banks in the coming years.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.427-436
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• 2022

Ethnocentrism in users plays an important role in predicting user behavior when deciding between imported and domestic goods. The purpose of this study is to look into the influence of ethnocentrism in customer behavior on brand image, perceived value, perceived quality, brand trust, and brand buy intention. Vietnamese customers prefer homegrown brands. The moderate role of consumer ethnocentrism in the conceptual framework emphasizes the country origin of the product is the most important factor. It also demonstrates how the intention of Vietnamese consumers to buy domestic brands is substantially influenced. To test the hypothesis, this article used a quantitative technique utilizing PLS-SEM software. With 917 samples, the study used the quota sampling approach to collect data from students at 10 universities in Ho Chi Minh City. The data suggest that all players have a positive association and that consumer ethnocentrism has a moderate impact in the Vietnamese brand context. Following that, suggestions are made to help Vietnamese firms create and retain their brands in the face of severe competition from global brands in the domestic market. To increase consumer intent in purchasing behavior, the Vietnamese local company needs to establish a strong brand.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.273-283
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• 2022

Banking and finance is a broad term that incorporates a variety of smaller, more specialized subjects such as corporate finance, tax finance, and insurance finance. A virtual assistant that assists users in searching for information about banking and finance terms might be an extremely beneficial tool for users. In this study, we explored the process of searching for information, seeking opportunities, and developing a virtual assistant in the first stages of starting learning and understanding Vietnamese to increase effectiveness and save time, which is also an innovative business practice in Use-case Vietnam. We built the FIBA2020 dataset and proposed a pipeline that used Natural Language Processing (NLP) inclusive of Natural Language Understanding (NLU) algorithms to build chatbot applications. The open-source framework RASA is used to implement the system in our study. We aim to improve our model performance by replacing parts of RASA's default tokenizers with Vietnamese tokenizers and experimenting with various language models. The best accuracy we achieved is 86.48% and 70.04% in the ideal condition and worst condition, respectively. Finally, we put our findings into practice by creating an Android virtual assistant application using the model trained using Whitespace tokenizer and the pre-trained language m-BERT.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.327-333
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• 2021

Accounting information disclosure by enterprises is important for third-party entities (suppliers, creditors, banks, regulators, etc.). Voluntary accounting information disclosure (VAID) refers to additional information related to business activities shown on the annual report above and beyond the required information about business results and financial position as well as cash flow. This supports the stakeholders gaining useful information to make proper business decisions. The article examines the influence of ownership structure on the voluntary accounting information disclosure of the top 100 Vietnamese listed companies (VN100). Data collected by authors on regular annual reports totaled 425 observations from 2015 to 2019. The article uses OLS to test multivariate regression models with time-series data. The research results show that there are three variables affecting voluntary accounting information disclosure, of which foreign ownership and institution ownership have a positive impact, while concentration ownership has an opposite impact. Accordingly, the managers of VN100 should raise awareness in order to demonstrate the obligation of information providers to users to ensure clarity and completeness. The state agencies should encourage VN100 to enhance voluntary accounting information disclosure. This contributes to improve the information level of Vietnamese listed companies to embrace the trend of international economic integration.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.875-883
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• 2021

In view of integration and development, compliance with regulations on information disclosure has important implications for users. Corporate social responsibility disclosure (CSRD) is an increasing concern of the community and society. CSRD always poses many challenges for the profitability of banks. The article uses the ordinary least square method to examine this relationship and employs timeseries data of five years from 18 Vietnamese listed banks from 2015 to 2019. The analysis is informed by Jensen and Meckling's Agency theory, Freeman's Stakeholder theory, and Dowling and Pfeffer's Legitimacy theory. The study results show that, with the CSRD dependent variable, return on assets (ROA) and net interest margin (NIM) have an opposite influence, but return on equity (ROE) has no effect on CSRD, while on the profitability dependent variable, CSRD has a different influence from ROA, ROE, and NIM. To enhance the relationship between CSRD and profitability, Vietnamese listed banks need to comply with CSRD as well as demonstrate responsibility to the community and society. Managers need to have clear development policies and strategies to ensure both profitability and responsibility regarding social and community activities. The State Securities Commission of Vietnam should enforce strict sanctions, conduct inspection, and complete evaluation criteria for Vietnamese listed banks.

• Journal of Digital Contents Society
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• v.19 no.6
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• pp.1169-1176
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• 2018

This study aims to create a video-commerce website that uses video for Vietnamese consumers. First of all, we completed the persona by conducting understanding questionnaires, in - depth interviews, and analysis of prior research to understand the content interest and understanding of Vietnamese consumers, purpose of website use. Persona results: First, make it easy for Vietnamese and Korean people to interact with each other by creating a contact menu. Secondly, it would be provided various information about K-pop, Korean fashion, Korean makeup(cosmetics), Korean food, Korean travel, Korean, etc., which Vietnamese people are interested in. Third, it makes it easy to purchase the products that are shown in the video that they watch.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.763-767
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• 2021

Accounting information is essential for users. Useful information helps users to make appropriate investment-related decisions. Segment reporting disclosure plays a practical role for an investor in a business. The article data was surveyed by ordinary least squares to test the effects of corporate governance on the segment reporting disclosure. The article employed time-series data with 136 observations of the top 100 non-financial Vietnamese enterprises listed on the stock exchange in the period of 2018-2019. The research used two popular theories related to stakeholder and agency to explain the effects of factors on segment reporting disclosure. The results have identified two factors that have a positive impact on segment reporting disclosure, namely, the size of the board and the ratio of foreign members to the total number of the board. Accordingly, the managers of the top 100 Vietnamese listed enterprises should increase the number of board members as well as pay attention to the number of foreign members to contribute to improving the information disclosure on the segment reporting. It is the basis to improve the quality of information to ensure completeness and transparency. It contributes to attracting foreign investment to meet the trend of international economic integration.

• Journal of Information Science Theory and Practice
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• v.9 no.1
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• pp.79-89
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• 2021

This study explores Facebook use in Vietnamese academic libraries by analysing libraries' posts on their Facebook pages and library users' interaction with those posts. A total of 260 posts on four academic libraries' Facebook pages were examined using the content analysis method. The findings reveal that Facebook was mainly used to encourage reading and to transmit announcements. Most of the academic libraries published one post a week. The photo was the most frequent media type of libraries' posts and gained a higher level of interaction than other posts. According to the research results, the user engagement was low, and the user interaction with libraries' posts generally was in the form of reaction. The findings can help better understand Facebook use in Vietnamese academic libraries and may assist libraries in creating a plan for using Facebook more effectively.

• Journal of Information Technology Applications and Management
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• v.27 no.1
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• pp.147-171
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• 2020

In-app advertisement is a fast-growing trend in mobile advertising, where user acceptance of ads is facilitated by the fact that users have voluntarily downloaded the app through which the ad is served. However, research in this ad category is limited. This study applies an extended version of the theory of planned behavior. Analysis results from 412 young mobile users in Vietnam using structural equation modeling showed that while localization and perceived enjoyment affected user intention to watch in-app ads as expected, perceived behavioral control and trust did not. Such results may be due to embedding the ads to applications, confusing users' behavioral intentions. The results underline the need for more future research in the area. In practical terms, companies should improve localization and entertainment aspects of ads to create more relevant and engaging advertisements.