- Research Article
- 10.1016/j.frl.2026.109616
CEO overconfidence, ESG, and corporate financial performance: Evidence from an emerging country
- Apr 01, 2026
- Finance Research Letters
- Anh Mai Ngoc + 5 more +5
Publications from 2021 to 2026
Showing 10 of 71 papers
CEO overconfidence, ESG, and corporate financial performance: Evidence from an emerging country
ACCESS TO COMMUNITY-BASED SOCIAL SERVICES AMONG OLDER ADULTS IN VIETNAM: EVIDENCE FROM HANOI, QUANG NINH, AND YEN BAI
Population ageing has become a major demographic trend in many countries, including Vietnam. As the number of older adults continues to increase, access to community-based social services plays an increasingly important role in supporting their health, well-being, and social participation. This study examines the accessibility of community-based social services among older adults and identifies the barriers that affect service utilization. A cross-sectional survey was conducted with 360 older adults aged 60 years and above in three provinces in Vietnam: Hanoi, Quang Ninh, and Yen Bai. Data were collected using structured questionnaires and analyzed using descriptive statistical methods. The study examined socio-demographic characteristics of respondents, types of social services accessed, and barriers to service accessibility. The findings show that health care services were the most commonly accessed services among older adults, followed by recreational activities and religious or spiritual services. However, access to other social services such as psychological counseling, legal consultation, and employment support remained relatively limited. Several barriers were identified, including lack of information about services, financial constraints, limited service availability, and mobility limitations. The study highlights the importance of strengthening community-based social service systems to better support the needs of older adults. Policy efforts should focus on improving service availability, enhancing information dissemination, and reducing structural barriers that limit access to services.
Read moreThe influence of size, financial leverage, and age on financial performance: A study of gasoline firms on the Vietnamese stock market
The purpose of this research is to investigate the impact of firm size, financial leverage, and firm age on the financial performance, measured by return on assets (ROA), of listed gasoline enterprises on the Vietnamese stock market. The research methods primarily used were quantitative. The research sample consists of 20 listed gasoline firms observed over the period 2021–2024, employing a combination of qualitative and quantitative research methods. A regression model was developed to examine the relationships between the explanatory variables and ROA, while ensuring the validity of key linear regression assumptions. The empirical results reveal that financial leverage (Lev) has a positive and statistically significant effect on ROA, with a coefficient of 0.1569723, indicating that an appropriate use of debt can enhance financial performance in gasoline firms. In contrast, firm age (Age) exhibits a negative relationship with ROA, with a coefficient of –0.0008917, suggesting that older firms may face challenges related to organizational rigidity and reduced adaptability in a dynamic market environment. Notably, firm size (Size) does not show a statistically significant impact on ROA, implying that scale advantages are not a decisive factor for financial performance in the gasoline industry during the study period. The findings provide valuable empirical evidence for corporate managers, investors, and policymakers in designing financial strategies and improving the business performance of listed gasoline enterprises in Vietnam.
Read moreOrganizational Citizenship Behavior and Energy Transition in Energy-Intensive Industries: A Bibliometric Review
This study aims to analyse the existing literature and identify major research trends at the intersection of organizational citizenship behavior and energy transition in energy-intensive industries. Data were retrieved from the Scopus database and include 155 English-language publications published between 2015 and 2025. A bibliometric analysis was conducted using R Studio (Bibliometrix/Biblioshiny) and VOSviewer to examine publication performance, influential journals and authors, geographical distribution, and thematic structures within the research domain. The results show a rapid expansion of research linking organizational behavior with energy transition, reflecting increasing scholarly attention to the behavioral and organizational dimensions of energy efficiency and low-carbon transition. The literature is mainly published in high-quality journals in energy economics, sustainability, environmental management, and organizational studies. Geographically, research activity is concentrated in Asia and Europe, with China emerging as the most productive contributor, followed by several European countries and other emerging economies. Keyword co-occurrence and thematic mapping identify four major research themes: organizational green management and sustainability foundations; pro-environmental and organizational citizenship behaviors and governance mechanisms; energy efficiency, energy consumption, and low-carbon transition dynamics; and system-level energy transition, policy, and stakeholder governance. The study also outlines future research directions to strengthen the integration of organizational citizenship behavior, energy economics, and sustainability perspectives in energy-intensive industries.
Read moreHow socially responsible HRM improves job performance: The mediating roles of employee commitment and organizational citizenship behavior
Type of the article: Research ArticleAbstractThe emphasis on responsible business practices has increased interest in how socially responsible human resource management (SRHRM) shapes employee attitudes and behaviors. However, empirical evidence on how SRHRM contributes to employee job performance in emerging economies remains limited. This study examines the influence of SRHRM on job performance through employee commitment and organizational citizenship behavior (OCB). The analysis was conducted among full-time employees working in production, technical, and administrative positions in foreign direct investment (FDI) enterprises located in Vietnam’s Southern Key Economic Region. To ensure respondents had sufficient exposure to organizational HR practices, only employees with a minimum tenure of six months were included in the sample, consistent with recommendations that employees require adequate organizational experience to reliably evaluate HRM practices.A quantitative survey was administered from March to May 2025 using a structured questionnaire, yielding 868 valid responses collected through a stratified–convenience sampling approach. Structural equation modeling was applied to test the proposed relationships. The results show that SRHRM significantly enhances employee commitment (β = 0.579, p < 0.001) and OCB (β = 0.615, p < 0.001). Both mediators positively affect job performance, with employee commitment (β = 0.322) and OCB (β = 0.440) demonstrating meaningful contributions. Significant indirect effects were also observed via commitment (β = 0.187) and OCB (β = 0.271). The model explains 39.7% of the variance in job performance. These findings confirm the role of SRHRM in fostering positive employee attitudes and behaviors, thereby improving job performance in FDI enterprises operating in emerging markets.
Read moreDigital Transformation and The Labor Market: A Ibliometric Analysis Using The Scopus Database (2020–2025)
In the context of digital transformation exerting an increasingly profound influence on the global economy and labor structure, identifying research trends in this field has become essential for informing policy and guiding strategic human resource planning. This study employs bibliometric analysis on 739 scholarly works published in the Scopus database between 2020 and 2025, aiming to elucidate the academic landscape surrounding the topic of digital transformation and the labor market. Utilizing analytical tools such as keyword co-occurrence networks, thematic cluster mapping, and conceptual structure analysis, the study reveals three dominant thematic axes: (1) the convergence of technology and skills; (2) the transformation of labor forms within the platform economy; and (3) the growing role of education and workforce development. These findings not only offer a comprehensive overview of the current scholarly discourse but also highlight potential research gaps for future exploration.
Read moreInfluence of leader social capital on product innovation
This study was conducted with the aim of analyzing, evaluate and measuring the impact of leadership social capital on product innovation of plastic and packaging firms in Hanoi and neighboring provinces through survey results. Employees of packaging and plastic companies in Hanoi and the surrounding regions make up the survey participants. 305 respondents made up the study's sample, and the research subjects included accountants, salespeople, office workers, and other employees of plastic and packaging companies. Both qualitative and quantitative research techniques are employed by us. Regression models, correlation analysis, EFA analysis, and scale reliability analysis utilizing Cronbach's alpha coefficient were among the quantitative research techniques used using SPSS software. Research results show that leader social capital: colleague ingredients (LSC-C) and leader social capital: association of occupation ingredients (LSC-AOI) positively influence product innovation. However, no influence of leader social capital: business partners' ingredients (LSC-BP) on product innovation was found (PI = 0.363*LSC-C + 0.358*LSC-AOI). Based on this result, the study proposes some recommendations for plastic and packaging firms and employees.
Read morePsychological counseling needs of parents with children with autism spectrum disorders
This study investigated the current situation of the psychological challenges and need for counseling among parents of children with autism. The research sample included 120 parents with autistic children living in 2 cities, Hai Phong and Hanoi. The main research tool used was a questionnaire developed by the researchers. Research findings revealed that parents of children with autism experienced psychological difficulties across various levels, with the most significant challenges related to accessing social services. Conversely, parents reported the fewest difficulties regarding demands for fairness and avoidance of stigma toward their children and families. Although parents employ various methods to address these challenges, their efforts often prove to be ineffective. Consequently, they exhibited a range of psychological counseling needs across different areas and levels, with a greater demand for content-focused counseling than for counseling modalities. With respect to content, parents of children with autism spectrum disorders expressed the greatest need for assistance in alleviating negative emotions, whereas the lowest demand pertained to the need for equitable treatment. In terms of counseling modalities, parents showed a significantly greater preference for direct counseling methods than for indirect counseling methods. This research on the current situation enables professionals to understand the psychological challenges faced by parents of children with autism spectrum disorder throughout the caregiving process, as well as the needs that parents require to better support their children. Consequently, professionals can develop targeted interventions to assist these parents and enhance their families' quality of life.
Read moreChild abuse in Hanoi, Vietnam: Testing relationship with risk factors
Child abuse is one of the burning social problems in Vietnam. Children who are abused suffer significant and lasting negative effects on their development, both physically, emotionally, cognitively, and behaviorally. Physically, children show signs of hypervigilance; they startle easily, feel tired or exhausted, experience restless sleep, and have aches and pains. Cognitively, children often have nightmares, poor concentration and memory, disorientation, and confusion. Behaviorally, children often avoid places and activities that remind them of the traumatic event, avoid contact or socially isolate themselves, and lose interest in daily activities. Emotionally, children often feel scared, numb or detached, depressed, guilty, angry, easily agitated, anxious, and panicked [1]. Therefore, abused and neglected children will have poor development in the future, which affects the overall development of families and society. This study conducted in Hanoi, Vietnam, aimed to analyze the relationship between risk factors that can lead to child abuse. In this study, a quantitative design is employed. The population sample frame consists of 300 adult residents who live with their children, aged from infancy to below 18 years of age in Hanoi, Vietnam. The results show that children experienced varying types of abuse (minor, severe, very severe, and neglect) that could lead to adverse consequences in their future. There was a statistically significant relationship between some of the risk factors and child abuse. Specifically, the instability and low-income factors have a statistical relationship with a child's very severe abuse; the single parent, low education, and alcohol abuse factors have a statistical relationship with a child's severe abuse. Furthermore, instability and substance abuse also have a statistical relationship with child neglect. Identifying these risk factors will help us to develop more specific and effective interventions to address child abuse.
Read moreThe impact of digital transformation in management accounting on governance efficiency: The intermediary role of accounting information quality
This study aims to evaluate the impact of digital transformation in management accounting on the management efficiency of enterprises, with the intermediary role of accounting information quality. The study is based on the theoretical model proposed by Hasan (2023) and Phornlaphatrachakorn and Na Kalasindhu (2020, 2021) regarding the influence of digital transformation in accounting. The research utilized a quantitative approach, employing the linear structural equation model (SEM) and survey data from 320 enterprises in Hanoi, Vietnam. The findings revealed the acceptance of four hypotheses, suggesting the following: the direct positive impact of digital transformation in accounting on the quality of accounting information and business ME; quality of accounting information has a direct positive impact on corporate governance efficiency; digital transformation in accounting has indirect implications on corporate governance efficiency with the mediating role of accounting information quality. This study contributes to empirical research on the application of digital transformation in various fields while enhancing confidence in digital technology.
Read more