Vietnam’s stock market although has small scale without a long history of development but the exchange has just started for a massive development. There have also been a number of anomalies, suggested that the market is not efficient. Therefore, there is a possibility that active investors with right strategy can consistently achieve higher profit than the market portfolio. This paper analyzes the statistical and economic significance of the calendar anomalies to propose appropriate strategies or recommendations. Studying the calendar anomalies in Vietnam also diversifies the research scope and validates some hypotheses in the past. In this research, the authors just analyze the monthly effects and the experimental results of this study may have significant implications not only for financial managers, financial advisers and investors but also for government to implement policy on stock market.

This study is an empirical research into the gap between disclosures in annual reports by listed companies and the needs of information by individual investors for investing decisions. The research uses some quantitative methods with the data collected from the annual reports of the top 30 non-financial listed companies having the high market capitalization and good liquidity on the Vietnam Stock Exchange. The authors compare 82 information disclosed by the corporates with the expectations of the investors by using SPSS 22. The results indicate that there is a discrepancy between the perception of individual investors and listed companies about the useful information in the corporate reports. In addition, both the mandatory and voluntary disclosures do not satisfy the requirements of the investors; however, the mandatory information is provided more than the voluntary one by the listed companies.

The paper aims to develop a model for measuring economic system management efficiency of the Black Sea region of Ukraine through the context of sustainable development. The model includes the rates of social and economic efficiency, productivity, and performance. The proposed approach calculates the region’s economic system management efficiency. The respective evaluation criteria are systematized: economic and social efficiency of the region’s economic activity, productivity of the use of resources, and performance of the management system. The system of evaluation indicators by each criterion and mathematical apparatus to calculate them are suggested. The paper suggests methodical approaches to evaluate the economic system management efficiency in the region under transformation. They help determine the current level against similar indicators achieved within the country and the tendencies influenced by regional factors, form the “economic system management profile”, and identify the strengths and bottlenecks.

This research explores the significance of sustainability development through the role of environmental disclosure in Jordanian ministries and government departments by focusing on ministries and government departments that are related with the environment. This research presents the relationship between the environmental disclosure in annual reports and its impact on the overall environmental performance in Jordan, with the use of a mixed approach that will provide better quality of research results. The quantitative approach was used to examine the budgets of 22 ministries and government departments. The study was conducted using the time series from 2006 to 2015. The qualitative approach was conducted to raise the issues related to the subject that are not looked at in the quantitative study and to understand the perception of respondents in the ministries and government departments on the factors and items included in annual reports affecting of environmental disclosure and environmental performance in Jordanian governments. The results show a significant relationship between environmental disclosure and environmental performance in Jordanian government. The findings of this paper present new implications for theorists and practitioners of sustainability development by presenting the importance of the impact of environmental disclosure in the ministries and departments and its relationship on environmental performance of the Jordanian government.

Due to increase in global pressures and interest in environmental issues over the past two decades, Environmental Management Accounting (EMA) has been emerged as a new technique in accounting field in order to provide information based on environmental issues for various parties. The environmental accounting information disclosure benefits the decision makers for managing and improving environmental performance. This study aims to assess factors affecting the Environmental Management Accounting Implementation and affecting the Quality of Environmental Information for making decisions of Fishery Processing Enterprises (FPEs) in Vietnam. There are 3 groups of factors including Company’s nature and perspective; Government and Stakeholders’ Pressure; Methods, tools and regulations for EMA which are examined to learn about their impacts on EMA Implementation and Environmental Data Quality for decision making of FPEs in Vietnam. The result showed that the 3 factors had a causal relationship with EMA Implementation. At the same time, EMA Implementation has the positive impact on Environmental Data quality for decision making of the FPEs in Vietnam. Based on the results of survey and data processing, the authors propose FPEs in Vietnam to increase the effectiveness of methods and tools for EMA, be more responsible for government and stakeholders’ pressure, promote managers’ perspectives related to environmental issues, and enhance EMA implementation, from which to increase the quality of environmental data for decision making.

Many empirical studies have been conducted so far on economic growth in the world. In these studies, the effect of various elements on the economic growth, such as public expenditure, inflation, labor, private investment, etc., has been examined. In this study, the effect of governance on the economic growth in 43 Asian countries is considered during the period from 2004 to 2016. Using the Bayesian multilevel generalized linear model, it is estimated that governance has a positive impact on economic growth with a probability of more than 80%. Based on this, policy implications are provided for improving the governance quality to promote economic growth.

The paper uses the gravity model and panel data to examine the determinants of Vietnam's export to the EU market during the 2007-2017 period. The article uses the Hausman-Taylor estimator for the optimal combination of Fixed-Effects (FE) and Random-Effects (RE) methods. The estimation results indicate that the determinants of Vietnam's export to the EU market include: aggregate population (+2,512); aggregate GDP per capita (+1,256); Vietnam's index of infrastructure (+0,824) and aggregate trade openness (+0,377). Based on these results, the paper suggests policies to boost Vietnam's export to the EU.

This study aims to analyze the effect of black tiger shrimp price and other factors on the shrimp area in the Mekong Delta using the supply response function based on the Nerlovian partial adjustment model. Using quarterly panel data collected from four provinces (Ca Mau, Bac Lieu, Soc Trang, and Kien Giang) for the period of 2014 to 2017, the estimates in the supply response are obtained from Fixed-Effects (FE) method. Results indicate that the adaptive expectation hypothesis to the simple Cobweb model is likely to best fit the data. The estimates of the supply response model show that information used for expected price formation quickly responded in making a decision of black tiger shrimp production. In both the short run and long run, the expected price has a significant effect in directing black tiger shrimp farmers to formulate the supply response decision. The acreage response elasticity is more elastic.

The purpose of this paper is to propose a model to test the factors influencing on spread in Malaysia securitization market. An extension Vink’s model is tested and revalidated to determine and measure the factors influencing spread of securitized firms in Malaysia. The study consists firm characteristics and macroeconomic factors. Firm characteristic factors based on Vink’s model, such as Liquidity and Leverage. In addition, economic and market condition factors such as Interest and Inflation also maintain high impact to spread securitized firms. Ordinary Least square method, Panel data and multiple regression analysis are applied for the study period 2004-2012. The result shows two determinants influence or contribute to the primary market spread and are statistically significant in developing the securitization in Malaysia. It can be concluded that inflation and interest rate significantly contribute to the determinant of primary market spread. From four hypotheses, two hypotheses support that the determinants had a relationship with primary market spread. The result may become a model and benchmark for other ASEAN countries to be used as Malaysia resilient during subprime mortgage in 2008.

This research is conducted to evaluate the determinants influencing the profitability of the food-processing firms in Vietnam. Data was collected from audited financial statements from the food-processing firms listed on the Vietnam Stock Exchange from 2012 to 2018 and panel regression model was used in the research (PLS). We selected the methods of testing the model's defects. The testing methods employed in this study were Pearson model, Hausman model, especially the relationship between FEM and REM; Modified Wald Test, Wooldridge test (for autocorrelation in panel data), and lastly Multicollinearity test based on VIF coefficient. The results indicate that Total-Debt-to Total-Equity and Long-term-Debt (TDTELT) had positive influence on profitability. However, Debt Ratio (DR), Short-term Debt Ratio (SDR), Long-term Debt Ratio (LDR) had negative impacts. Fixed Assets to Total Assets (FATA) and Firm size (SIZE) impact Return on Assets (ROA) without statistical significance.