Ho Chi Minh City Open University

This research examines how the reversed form of religious self-discrepancy influences consumer preferences for non-religious and hedonic products. Specifically, it investigates how discrepancies between outward religious practices and secular aspirations shape product choices through perceived control, and how these effects vary by intrinsic religiosity and private versus public consumption settings. Six experiments (N = 959 participants) were conducted to test the proposed relationships across varied manipulations, product categories, and consumption settings. Results show that the reversed religious discrepancy increases preference for non-religious products (Study 1: Delta M = 0.92, d = 0.45) and for hedonic products (Study 2A: Delta M = 1.19, d = 0.57). Reversed religious discrepancy also reduces perceived control, which has a significant mediation effect on hedonic preference. This mediated effect is stronger among individuals with low intrinsic religiosity, whereas private consumption contexts moderate the relationship between reversed religious discrepancy and hedonic preference. By redefining the actual-ideal mapping from sacred to secular ideals, this research extends self-discrepancy and compensatory consumption theories and offers practical guidance on a new tool for market segmentation.

PurposeThis study investigates the impact of chief accountant characteristics on tax avoidance in different contexts.Design/methodology/approachWe utilize panel data from Vietnamese listed firms covering the period 2006 to 2020 and apply both fixed effects (FE) and system generalized method of moments (GMM) estimation techniques.FindingsFirst, we find that female chief accountants and chief accountants with a PhD degree lead to reduced tax avoidance, but chief accountant tenure and chief accountant ownership increase tax avoidance. Second, we find that a higher chief accountant's age negatively affects tax avoidance in high tax avoidance firms but positively affects tax avoidance in low tax avoidance firms. Finally, this study provides strong evidence that foreign ownership reduces the negative effects of female chief accountants on tax avoidance but strengthens the positive effects of chief accountant tenure and chief accountant ownership on tax avoidance; by contrast, state ownership increases the negative effect of female chief accountants but reduces the negative (positive) effect of chief accountant knowledge (chief accountant ownership) on tax avoidance.Research limitations/implicationsThis study provides theoretical insights into the effects related to the role of a chief accountant in controlling tax avoidance.Practical implicationsOur findings offer important implications for shareholders and regulators in managing tax avoidance by considering the characteristics of chief accountants.Originality/valueThis is the first study to explore the important role of chief accountants in tax avoidance practices of firms in countries where the chief accountant decides the accounting process and is responsible for the quality of financial statements.

Based on the moral hazard theory, this study analyzes the impact of green finance development and environmental, social, and governance (ESG) performance on the too-big-to-fail (TBTF) problem by using a sample of 51 commercial banks in six ASEAN countries (Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam) from 2017 to 2024 and employs a two- and three-way interaction analysis approach. The study found that TBTF is a persistent issue among ASEAN banks. Additionally, it found that improvements in green finance development and ESG performance can help mitigate the TBTF problem. Finally, beyond these direct effects, the study also showed that green finance amplifies the negative impact of ESG performance on the TBTF problem. The findings were validated through multiple methods, including fixed-effects and system GMM estimations. The results provide important policy implications for addressing the TBTF problem in the banking systems of ASEAN countries.

We examine the impact of foreign direct investment (FDI) on the productivity of Vietnamese domestic firms, using annual enterprise survey data from 2009 to 2018, which cover approximately 300,000 firm–year observations. We estimate total factor productivity with the Levinsohn–Petrin method and relate it to lagged horizontal and backward foreign presence constructed from input–output linkages. Spillovers are examined by FDI origin (Association of Southeast Asian Nations; Japan; People’s Republic of China; and Taipei, China) and by firm characteristics, including size, export status, technology intensity, and absorptive capacity. We find little evidence of productivity gains from horizontal exposure, but robust positive backward-linkage spillovers, strongest for Japanese and Chinese investors. Effects are larger for small- and medium-sized enterprises and for firms with stronger absorptive capacity or greater trade engagement. Governance conditions also moderate spillover strength, underscoring origin-specific complementarities and capability upgrading in developing-country production networks.

PurposeShaping consumer buying behavior in livestream commerce is increasingly important as streamers play a central role in influencing real-time purchase decisions. While prior research has examined streamer attributes as direct antecedents of consumer behavior, the emotional and engagement-based mechanisms underlying these effects have not been fully explored. Therefore, this study aims to explore how streamer attributes (expertise, trustworthiness, attractiveness, entertainment and interaction) are associated with impulsive buying and purchase behavior through emotional trust and viewer engagement in livestream commerce.Design/methodology/approachA cross-sectional online survey was conducted among livestream shoppers in Vietnam. A total of 386 valid responses were analyzed using partial least squares structural equation modeling (PLS-SEM) via SmartPLS 4.FindingsThe results reveal that emotional trust are associated with impulsive buying and purchase behavior through viewer engagement. Streamer expertise shows no significant indirect effects on buying behaviors. Interestingly, trustworthiness and attractiveness affect impulsive buying through emotional trust alone and through a serial mediation pathway involving emotional trust and viewer engagement, whereas their effects on purchase behavior emerge only via serial mediation. Entertainment and interaction are also associated with buying behaviors indirectly through viewer engagement.Originality/valueThis study proposes a dual-path model that integrates source credibility theory (SCT), uses and gratifications theory (UGT) and the affective-cognitive processing model to explain how streamer attributes are associated with impulsive buying and purchase behavior through emotional trust and viewer engagement. By distinguishing between two types of buying behaviors and incorporating SCT- and UGT-based streamer attributes, this research offers novel insights into the affective-cognitive mechanisms driving consumer decision-making in livestream commerce. In particular, the study highlights the serial mediating role of emotional trust and viewer engagement, providing a deeper understanding of the psychological pathways linking streamer attributes to consumer behavior. C & oacute;mo los atributos del streamer influyen en el comportamiento de compra a trav & eacute;s de la confianza emocional y el compromiso del espectadorObjetivoMoldear el comportamiento de compra del consumidor en el comercio por transmisiones en vivo (livestream commerce) es cada vez m & aacute;s importante, ya que los streamers desempe & ntilde;an un papel central en la influencia de las decisiones de compra en tiempo real. Aunque investigaciones previas han examinado los atributos del streamer como antecedentes directos del comportamiento del consumidor, los mecanismos emocionales y basados en el compromiso que subyacen a estos efectos no han sido plenamente explorados. Por lo tanto, este estudio analiza c & oacute;mo los atributos del streamer (experiencia, confiabilidad, atractivo, entretenimiento e interacci & oacute;n) se asocian con la compra impulsiva y el comportamiento de compra a trav & eacute;s de la confianza emocional y el compromiso del espectador en el comercio por transmisiones en vivo.Dise & ntilde;o/metodolog & iacute;a/enfoqueSe llev & oacute; a cabo una encuesta en l & iacute;nea de tipo transversal entre compradores de transmisiones en vivo en Vietnam. Un total de 386 respuestas v & aacute;lidas fueron analizadas utilizando Modelado de Ecuaciones Estructurales con M & iacute;nimos Cuadrados Parciales (PLS-SEM) mediante el software SmartPLS 4.ResultadosLos resultados revelan que la confianza emocional se asocia con la compra impulsiva y el comportamiento de compra a trav & eacute;s del compromiso del espectador. La experiencia del streamer no muestra efectos indirectos significativos sobre los comportamientos de compra. De manera interesante, la confiabilidad y el atractivo influyen en la compra impulsiva tanto a trav & eacute;s de la confianza emocional por s & iacute; sola como mediante una v & iacute;a de mediaci & oacute;n en serie que involucra la confianza emocional y el compromiso del espectador; sin embargo, sus efectos sobre el comportamiento de compra emergen & uacute;nicamente a trav & eacute;s de la mediaci & oacute;n en serie. El entretenimiento y la interacci & oacute;n tambi & eacute;n se asocian con los comportamientos de compra de manera indirecta a trav & eacute;s del compromiso del espectador.Originalidad/valorEste estudio propone un modelo de doble v & iacute;a que integra la teor & iacute;a de la credibilidad de la fuente (SCT), la teor & iacute;a de usos y gratificaciones (UGT) y el modelo de procesamiento afectivo-cognitivo para explicar c & oacute;mo los atributos del streamer se asocian con la compra impulsiva y el comportamiento de compra a trav & eacute;s de la confianza emocional y el compromiso del espectador. Al distinguir entre dos tipos de comportamientos de compra e incorporar atributos del streamer basados en la SCT y la UGT, esta investigaci & oacute;n ofrece nuevos conocimientos sobre los mecanismos afectivo-cognitivos que impulsan la toma de decisiones del consumidor en el comercio por transmisiones en vivo. En particular, el estudio destaca el papel mediador en serie de la confianza emocional y el compromiso del espectador, proporcionando una comprensi & oacute;n m & aacute;s profunda de las v & iacute;as psicol & oacute;gicas que vinculan los atributos del streamer con el comportamiento del consumidor. 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