International Journal of Economics Management and Accounting最新文献

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An evaluation of financial performance of vietnam textile and apparel industry using Entropy-TOPSIS method 用熵- topsis法评价越南纺织服装业的财务绩效
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2023-03-30 DOI: 10.38203/jiem.023.1.0058
Y. Pham, Tien-Chin Wang, H. Nguyen, Anh T. N. Nguyen
{"title":"An evaluation of financial performance of vietnam textile and apparel industry using Entropy-TOPSIS method","authors":"Y. Pham, Tien-Chin Wang, H. Nguyen, Anh T. N. Nguyen","doi":"10.38203/jiem.023.1.0058","DOIUrl":"https://doi.org/10.38203/jiem.023.1.0058","url":null,"abstract":"Vietnam is one of the world’s top five exporters of textiles and apparel. Textile and apparel companies not only account for a large amount of foreign currency revenue to the state budget, but also contribute to job creation. Therefore, it is of great importance to learn about the financial stability of this strategic economic industry and the issues it needs to address currently or in the future. This study attempts to evaluate 11 Vietnamese textile and apparel companies based on their financial performance using the entropy-TOPSIS method. Seven financial stability ratio data of these companies within the period 2016-2018 were formulated and used for ranking. The ranking shows the degree of their business’s financial stability and security. Moreover, the findings may provide company-level managers and industry management officials with insight into the industry’s financial stability. Managers can see their financial stability status among others in the industry, while officials can identify companies that need government support for funding or interest rate adjustment. ","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"46 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75593330","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the revision of detecting learning-by-exporting: empirical evidence from the small- and medium-sized enterprises in Vietnam 出口学习检测的修正:来自越南中小企业的经验证据
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2023-03-30 DOI: 10.38203/jiem.023.1.0057
N. Nguyen, Tien Dao, H. Nguyen
{"title":"On the revision of detecting learning-by-exporting: empirical evidence from the small- and medium-sized enterprises in Vietnam","authors":"N. Nguyen, Tien Dao, H. Nguyen","doi":"10.38203/jiem.023.1.0057","DOIUrl":"https://doi.org/10.38203/jiem.023.1.0057","url":null,"abstract":"This study aims to identify the role of exports in improving the productivity of small- and medium-sized enterprises (SMEs) in Vietnam. We exploit the firm-level panel dataset from the Vietnam SME Survey between 2009 and 2014. This remarkable period occurred two years after Vietnam’s accession to the World Trade Organization. Hence, for the first time, the learning-by-exporting hypothesis was tested for a case study of SMEs in developing countries in the context of international trade integration, such as Vietnam. By applying the propensity score matching method, our results are as follows. First, we find strong evidence that SMEs in Vietnam could improve their productivity when exporting during the studied period. Second, exports have a significant impact on the productivity of SMEs in non-municipal areas of Vietnam. Based on these findings, policy recommendations are suggested for stimulating the productivity of SMEs in developing countries. In particular, SMEs in non-municipal provinces might need more favorable policies to boost export activities.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"60 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86031642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Application of Altman’s Z-Score Model in Predicting Financial Distress of the Ceramic Industry: Evidence from Bangladesh Altman Z-Score模型在陶瓷行业财务危机预测中的应用:来自孟加拉国的证据
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2023-03-30 DOI: 10.34104/ijma.023.0024032
{"title":"Application of Altman’s Z-Score Model in Predicting Financial Distress of the Ceramic Industry: Evidence from Bangladesh","authors":"","doi":"10.34104/ijma.023.0024032","DOIUrl":"https://doi.org/10.34104/ijma.023.0024032","url":null,"abstract":"The purpose of this paper is to predict the financial position and possibility of the ceramic industry in Bangladesh. This paper uses Altman’s Original Z-Score model for predicting the financial status of the companies. The study begins with a literature review of secondary data from articles, annual reports, periodicals, newspapers, and previous research papers, and the data was collected from the industry’s annual reports published on their websites. It investigated a total of 60 annual reports during the twelve years of the five ceramic industries namely; RAK, Shinepukur, Monno, Standard, and Fu-Wang ceramic which are listed in the Dhaka and Chittagong Stock Exchange Limited. The results showed that RAK, Fu-Wang, and Standard ceramics had a mean score greater than 2.99(safe zone) in about (75%), (41.67%), and (25%) of the year respectively. Among them, the rest of the two companies failed to reach the safe zone. On the other hand, in the grey area, the highest rate was 66.67% with Monno, and Standard ceramics at 50%. In contrast, the lowest rate was in the RAK ceramics. The percentage in the grey area denotes the moderate financial position of a company. Interestingly, the highest score in the distress zone was 33.33% with Shinepukur. And in none of the years, has Shinepukur reached the safe zone. In the distress area, RAK had the lowest rate 16.67% among the five companies. Overall, in total, 28.33% of the year, Z-score reached the safe zone, of which 37% had in the Grey Zone, and 34.6% had in the distress zone.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"27 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81881666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Spillover effects of transportation capital and provincial competitiveness on economic growth in Vietnam 越南运输资本和省级竞争力对经济增长的溢出效应
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2023-03-30 DOI: 10.38203/jiem.023.1.0059
Nhung Le
{"title":"Spillover effects of transportation capital and provincial competitiveness on economic growth in Vietnam","authors":"Nhung Le","doi":"10.38203/jiem.023.1.0059","DOIUrl":"https://doi.org/10.38203/jiem.023.1.0059","url":null,"abstract":"This study uses a spatial econometric model to evaluate the impact of transportation capital and provincial competitiveness on economic growth in Vietnam. Data from 63 provinces and cities in Vietnam were collected between 2010 and 2017. The results reveal that both direct and indirect effects of transportation capital are positive and statistically significant, and that the spillover effect is strong. On average, a 1% increase in the transport capital of a province directly contributes to the province’s GDP increase to 0.03%, and a 1% increase in the transport capital of all 62 other provinces indirectly contributes to the GDP increase of the remaining province to 0.242%. The results confirm the high efficiency of synchronous investments in the transport infrastructure. In addition, the study points to the necessity of improving labor quality, which is closely related to the services provided by the provincial government: general education, vocational training, and employment service growth.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"1 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80372223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The impact of personality traits on positivity at work and job performance of officers – An empirical investigation at the district-level administrative agency in Hanoi 人格特质对干部工作积极性和工作绩效的影响——河内市区级行政机构的实证调查
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2023-03-30 DOI: 10.38203/jiem.023.1.0063
Nam Nguyen Danh, L. Uong
{"title":"The impact of personality traits on positivity at work and job performance of officers – An empirical investigation at the district-level administrative agency in Hanoi","authors":"Nam Nguyen Danh, L. Uong","doi":"10.38203/jiem.023.1.0063","DOIUrl":"https://doi.org/10.38203/jiem.023.1.0063","url":null,"abstract":"This study investigates the influence of personality traits on positivity at work and officer performance at the district-level administrative agency in Hanoi. Based on the information obtained from 420 officers, the structural equation model was adopted to assess the impact of the Big Five model of personality on positivity at work and job performance. The results showed a positive relationship between personality traits, positivity at work, and job performance. At the same time, positivity at work positively impacts officers’ job performance. These findings suggest recommendations for district-level administrative agencies to enhance positivity at work and improve officers’ performance. This paper provides empirical evidence of the role of the Big Five model of personality. In addition, this study can serve as a reference for further research on organizational behavior in both public and private organizations.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"8 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86044635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Factors influencing the decision to outsource logistics services of SMEs in Vietnam 影响越南中小企业物流服务外包决策的因素
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2023-03-30 DOI: 10.38203/jiem.023.1.0064
L. D. Bui, H. T. Nguyen
{"title":"Factors influencing the decision to outsource logistics services of SMEs in Vietnam","authors":"L. D. Bui, H. T. Nguyen","doi":"10.38203/jiem.023.1.0064","DOIUrl":"https://doi.org/10.38203/jiem.023.1.0064","url":null,"abstract":"This study examines the factors influencing the decision to outsource logistics services of small- and medium-sized enterprises (SMEs). The Cronbach’s Alpha test, exploratory factor analysis, confirmatory factor analysis, and structural equation modeling were employed to analyze data collected from 204 Vietnamese SMEs in the export of agricultural products, seafood, and textile industries. The results show that the motivation to reduce costs and the characteristics of service providers have the most significant impact on these enterprises’ decisions to outsource logistics services. Moreover, outsourcing strategy also affects logistics outsourcing decisions. Based on the results, this study provides recommendations for logistics service providers to attract customers and advise SMEs on the decision-making process to outsource or operate logistics activities themselves.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"266 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73875169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate social responsibility and financial performance in the banking industry: a comparative study of Australia and Vietnam 银行企业社会责任与财务绩效:澳大利亚与越南的比较研究
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2023-03-30 DOI: 10.38203/jiem.023.1.0062
Ha Van Nguyen, Diem-Phuc Thi Vu, Giang Huong Pham, Huong-Giang Thi Phan, Khanh Gia Le
{"title":"Corporate social responsibility and financial performance in the banking industry: a comparative study of Australia and Vietnam","authors":"Ha Van Nguyen, Diem-Phuc Thi Vu, Giang Huong Pham, Huong-Giang Thi Phan, Khanh Gia Le","doi":"10.38203/jiem.023.1.0062","DOIUrl":"https://doi.org/10.38203/jiem.023.1.0062","url":null,"abstract":"While investigating the financial implications of corporate social responsibility (CSR) is important for all kinds of enterprises, such an examination is crucial for firms operating in the banking industry given their essential role in boosting economic development in any nation. Therefore, this study aims to examine the relationship between CSR and financial performance in a sample of banks in Australia and Vietnam. Content analysis was employed to evaluate CSR information and multivariate regressions were used to assess the financial effects of CSR practices. The research findings show a significantly positive association between CSR and financial performance. Moreover, this positive relationship is more pronounced among Vietnamese banks than among their Australian counterparts. Our empirical evidence remains unchanged in a battery of robustness tests. Consequently, these findings have practical implications for commercial bank managers, policymakers, and investors.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"41 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89521625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Gender Mainstreaming in Kenya’s Trade Agreements: The Africa Continental Free Trade Area 肯尼亚贸易协定中的性别主流化:非洲大陆自由贸易区
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2023-03-17 DOI: 10.47604/ijecon.1862
T. Nganga
{"title":"Gender Mainstreaming in Kenya’s Trade Agreements: The Africa Continental Free Trade Area","authors":"T. Nganga","doi":"10.47604/ijecon.1862","DOIUrl":"https://doi.org/10.47604/ijecon.1862","url":null,"abstract":"Purpose: The aim of this paper is to investigate whether the Treaty establishing the African Continental Free Trade Area (AfCFTA) Agreement is gender mainstreamed. Specifically, the study investigates how gender related issues are represented in the Agreements establishing the AfCFTA; analyses whether the Agreement establishing the AfCFTA commits to addressing the challenges that women face in participating in employment and trade; describes the contexts in which gender issues are mentioned in the Agreement; investigates whether the Agreement perpetuates gender inequality, is accommodative of gender issues without addressing inequality, or is gender transformative. \u0000Methodology: The paper uses textual analysis to check whether gender related words are used in the text and in what context. The paper also checks whether there is commitment to meeting gender related commitments and uses the Fletcher (2015) gender equality continuum as a conceptual framework to classify the Agreement as exploitative, accommodative or transformative.  \u0000Findings: The analysis finds that although there is an attempt to use gender related words, there is lack of commitment in the Agreement to implement these commitments. The intended inclusion of the Protocol on Women and Youth in Trade in the Agreement is expected gender mainstream the Agreement. \u0000Unique Contribution to Theory, Policy and Practice: The paper contributes to policy and practice on the negotiation and drafting of trade agreements not only by the Kenyan government but also by other African countries. That trade agreements should be negotiated and drafted with the intention of making effective implementation possible. Gender issues should not only be explicitly included in the trade agreements, but they should also be implemented and evaluated for their effectiveness.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"32 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84183153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Per Capita Income on the Health Care Cost in Ghana 加纳人均收入对医疗保健费用的影响
IF 1.2
International Journal of Economics Management and Accounting Pub Date : 2023-03-07 DOI: 10.47604/ijecon.1821
Amposah Abriham
{"title":"The Impact of Per Capita Income on the Health Care Cost in Ghana","authors":"Amposah Abriham","doi":"10.47604/ijecon.1821","DOIUrl":"https://doi.org/10.47604/ijecon.1821","url":null,"abstract":"Purpose: This study was intended to study the impact of per capita income on health care cost. The objective of the study was to examine the relationship between per capita income and health care cost of patients. Secondary data sources were used and data was analyzed using the regression statistical tool at 5% level of significance which was presented in frequency tables and percentage. The study majorly focuses on the statistical relationship between per capita income and health care cost in Ghana. \u0000Methodology: This study adopted both descriptive and explanatory research design. This study utilizes secondary data extracted from respondents used for the study. With the secondary data collected, returns on assets and equity for the relevant years were computed. \u0000Findings: The study findings revealed that there is a relationship between per capita income and health care cost in Ghana; based on the findings from the study, efforts should be made by the Ghanian government and stakeholders in ensuring an affordable health care cost for all irrespective of class and social standing. \u0000Unique Contribution to Theory, Practice and Policy: The study recommends that the health care cost should be directly proportional to the monthly income of the people in Ghana.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"338 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75347635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Impact of Energy Sector Reforms on Electricity Penetration in Kenya Relative to Other Reforming Developing Countries 相对于其他改革中的发展中国家,能源部门改革对肯尼亚电力普及率的影响
International Journal of Economics Management and Accounting Pub Date : 2023-03-07 DOI: 10.47604/ijecon.1822
Isabella Mwangi, John Gathiaka, Peter Kimuyu
{"title":"Impact of Energy Sector Reforms on Electricity Penetration in Kenya Relative to Other Reforming Developing Countries","authors":"Isabella Mwangi, John Gathiaka, Peter Kimuyu","doi":"10.47604/ijecon.1822","DOIUrl":"https://doi.org/10.47604/ijecon.1822","url":null,"abstract":"Purpose: There are observable improvements in Kenya’s electricity sector since the mid-1990s. Among these are increase in electricity generated and an increase in number of households and institutions connected to the grid. These milestones have been achieved during the reform period. To find out whether these achievements are attributable to the reforms or not is the subject of this paper. This paper carries out an econometric evaluation of the impact of electricity sector reforms in Kenya relative to other four developing countries using panel data over the period 1993 to 2018. The paper assesses the impact of restructuring, unbundling, competition and private sector participation on electricity access.
 Methodology: In this study we carried out estimations of the outcome of reforms using panel data. The study period 1993 to 2018 was chosen based on data availability and also the consideration that power sector reforms in Kenya, Uganda, Tanzania and Senegal began after 1993.
 Findings: Using fixed effect method the study concludes that competition is key in enhancing access to electricity nationally and in both rural and urban areas. On the other hand, restructuring has a negative impact on both electrification in the four countries under study.
 Unique Contribution to Theory, Practice and Policy: Allowing more players and also in the buying of bulk energy for onward transmission and distribution with the aim of ultimately having a fully competitive marketing the sector would therefore improve the power industry outcomes.","PeriodicalId":42721,"journal":{"name":"International Journal of Economics Management and Accounting","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136335005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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