Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026
Duyệt Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026 theo Tác giả "Bui Le Vu"
- Ấn phẩmCan circular economy practices, digital transformation and foreign ownership boost firm performance? Evidence form export-import firms in Vietnam(Học viện Tài chính, 2026) Bui Le Vu; Nguyen Viet Anh; Le Quan; Nghiem Xuan Hoa; Lai Thi Kim AnhSince the implementation of its Doi Moi (Renovation) in 1986, the import-export sector has been playing a critical role in driving Vietnam's economic growth/development. However, Vietnam's export activities face high risks due to over-reliance on few key markets, vulnerability to global policy shocks and tremendous pressures to deal with climate change. Although prior studies have examined the effects of digital transformation or foreign ownership on firm performance, limited empirical evidence exists regarding how these factors jointly affect the performance of Vietnamese import-export firms. This study aims to clarify the role of digital transformation in driving firm's performance, especially foreign-invested enterprises. Empirical findings indicate that digital transformation has a significant, positive impact on firms' performance while the impact of foreign ownership is negligible. Results also confirm a statistically significant synergy between a firm's digital transformation and circular economy practices as well as between circular economy and firm's operational efficiency. Several policy implications and recommendations are given.