H. T. Bui

Board Characteristics and Digital Transformation: Evidence from Vietnamese Commercial Banks

Drawing on agency theory, resource dependence theory, and upper echelons theory, this study examines how board characteristics and ownership structure relate to digital transformation in 29 Vietnamese commercial banks from 2012–2024. Using 377 bank-year observations, the study develops a multidimensional Digital Transf...

Factors affecting the awareness of public units in Vietnam when applying international public accounting standards

To ensure transparency in their financial operations, many countries have adopted international public accounting standards for their work units. Vietnam is a country that is moving towards perfecting its public accounting system following the trend of international integration. The purpose of this study is to identify...

Digital Transformation and Bank Performance in Vietnam: The Moderating Roles of State Ownership and Bank Size

This study examines the association between digital transformation and bank performance, with particular attention to the moderating roles of state ownership and bank size. The study uses a balanced panel of 28 Vietnamese commercial banks for 2012–2024 and employs Feasible Generalized Least Squares (FGLS) as the baseli...

High performance of Fe(III)-modified maize stover biochar for adsorptive removal of sulfamethoxazole from aqueous solutions