Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026
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- Tài liệuQuantifying the creator economy: empirical evidence of engagement-driven revenue in short-form video platforms(Học viện Tài chính, 2026) Vu Viet Dung PhD.; Le Do Lam Quynh; Vu Moc BachThis research examines the relationship between social media engagement metrics and revenue generation based on a sample of Tik Tok content (N=273). Correlation analysis reveals that while follower interaction (activities and comments) significantly increase revenue, the total number of followers and posting length are negatively correlated with financial performance. Notably, the number of "likes" serves as a poor predictor of revenue, as its impact is diluted by audience growth. These findings suggest that for content monetization, high-intensity engagement from a niche audience is more valuable than passive metrics or broad reach.
- Tài liệuCredit risk management activities for individual customers at Techcombank Vietnam: current situation and solutions(Học viện Tài chính, 2026) Vu Ngoc Diep PhD.As one of the leading banks in Vietnam, Vietnam Technological and Commercial Joint Stock Bank (Techcombank) is one of ten commercial banks selected by the State Bank of Vietnam to pilot the Basel compliance roadmap, which helps banks manage credit risk for individual customers and control bad debts better. Credit risk management in lending activities at banks has made progress, but some limitations still exist, such as: Potential risks are still not assessed in most credit reports in risk identification. "As one of the leading banks in Vietnam, Vietnam Technological and Commercial Joint Stock Bank (Techcombank) is one of ten commercial banks selected by the State Bank to pilot the Basel compliance roadmap, which helps banks manage credit risk for individual customers and control bad debts." Better. Credit risk management in lending activities at banks has made progress, but still has some limitations such as: Potential risks are still not assessed in most credit reports in risk identification; There is still a situation where credit officers have a subjective attitude,... The limitations that exist in credit risk management for individual customers have affected the effectiveness of credit risk management, which is not yet high. This article studies the current state of credit risk management for individual customers at Techcombank during the period 2022-2024. Based on the application of fundamental theories of credit risk management for individual customers of commercial banks, this article aims to analyze the current state of credit risk management for individual customers at Techcombank. From there, it proposes appropriate solutions to improve Techcombank's credit risk management activities for individual customers....
- Tài liệuImpact of green borrowing on national innovation of selected ASEAN countries: the role of economic growth and agricultural sector(Học viện Tài chính, 2026) Tran Thanh Thu PhD.; Vo Dang Quy AnThis study examines the impact of green borrowing on national innovation across six ASEAN countries during 2018-2023. Using secondary panel data and the SmartPLS approach, the study differentiates the impacts of green bonds and green loans on national innovation through the mediating roles of economic growth and the agricultural sector. The results indicate that green bonds significantly promote economic growth and, in turn, strongly enhance national innovation. The effect of green loans on economic growth is mediated significantly through the value of the agricultural sector. These findings suggest that the environmental effectiveness of green finance depends on sectoral targeting and policy alignment to support innovation-driven sustainable development.
- Tài liệuDeterminants of emotional experience in e-commerce last-mile delivery: evidence from the Vill Delivery app in Vinh Long Province(Học viện Tài chính, 2026) Le Thi Xuan Thanh; Bui Mai Nguyen Anh MSc.; Nguyen Thi Hong Khanh; Tran Thi To Nhu MSc.; Pham Phuong Mai MSc.This study investigates the impact of logistics service quality on customers' emotional experiences and satisfaction in last-mile delivery within the context of the VILL delivery platform in Vinh Long Province. A quantitative approach was employed, with data collected from 271 customers and analyzed using Structural Equation Modeling (SEM). The reliability and validity of measurement scales were confirmed through Cronbach's Alpha, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). The findings reveal that timeliness, order condition, and discrepancy handling positively influence customer emotions, while staff interaction and information quality significantly reduce negative emotions. Notably, negative emotions exert a strong negative effect on customer satisfaction. This study contributes to the literature by integrating emotional dimensions into the assessment of logistics service quality, emphasizing the critical role of negative emotions in shaping customer satisfaction in local e-commerce platforms.
- Tài liệuDeterminants of labor market participation among ethnic minority youth in Northwest Vietnam(Học viện Tài chính, 2026) Bach Kim Chi MSc.; Phuong Huu Khiem PhD.This study examines the determinants of labor market participation among ethnic minority youth in Northwest Vietnam using VHLSS data and a binary logistic regression model. The results show that individual factors are most influential. Youth aged 25-35 are more likely to participate than those aged 15-18, while higher education levels are associated with lower participation due to continued schooling. Gender disparities persist, with females less likely to participate, whereas married individuals show higher participation rates. Household size and rural residence are not statistically significant. The study highlights the need for policies that support school-to-work transitions, reduce gender inequality, and better align education with local labor market demands.
- Tài liệuImpacts of green logistics on Vietnam's footwear exports to the EU(Học viện Tài chính, 2026) Nguyen My Hong Thi; Nguyen Thi Minh HoangThe study assesses the impact of green logistics on Vietnamese footwear exports to the 27 European Union member states. It employs a quantitative approach using panel data covering the period 2010-2023, with observations drawn from selected years corresponding to updates of the Logistics Performance Index (LPI) and Green Logistics Performance Index (GLPI). By examining these indicators, the study provides empirical evidence on the relationship between sustainable logistics practices in EU member states and Vietnam's export performance in the footwear sector, thereby suggesting implications for enhancing export competitiveness through green logistics integration
