The article explores the factors affecting company’s dividend policy such as profitability, firm size, financial leverage and growth rate.  Data is collected from enterprises listed on the Vietnam securities market in the period of 2006 - 2017 with 2,150 observations. Using the Generalized Least Squares (GLS), the authors have identified two factors that have a positive and significant effect: (i) return on total assets and (ii) firm size. At the same time, research results also show a negative impact of enterprise’s revenue growth rate on the dividend payment ratio. In addition, financial leverage has no impact on company’s dividend policy.

The high-quality of financial reporting provides suitable information for economic decision-making of the country whilst, the low quality of financial reporting causes a serious impact on the economy. This research aims to classify financial reporting quality (FRQ) as well as determines the drivers of FRQ. This study uses a panel dataset from 2014 to 2020 that is collected from the Vietnamese listed companies. The study applies machine learning algorithms to classify and assess FRQ of non-financial companies on the Vietnamese stock exchange. New contribution considers the FRQ, on the auditor's opinion and the variance between pre-audit and post-audit profit. This research classifies FRQ into normal and poor categories, and a rate of 9.35% in the sample is considered poor FRQ. This research shows that the return on assets’ ratio and the ownership concentration have the most important influence on FRQ. Furthermore, the results which are predicting FRQ by using the random forest algorithm have an accuracy rate of 94%. This study is valuable for the forecast of FRQ and for the support of stakeholders in decision-making. With the high accuracy of machine learning techniques and its usage, it can help analysts and investors in generating reliable accounting information for decision-making purposes. Corporate sector needs to pay attention towards financial ratios and reinforcement of corporate governance.

Along with the development of the commercial e-commerce market, Cash on Delivery has been increasingly used by many retailers. According to the International Finance Corporation in 2014, COD is accepted by 24 of the 33 (73%) of the surveyed e-commerce companies in Vietnam. Through the evaluation and analysis of retailers' opinions, the study has learned to clarify the factors that influence a retailers' intention to use the COD payment method and intention to use COD services. Research results show that perceived risks (TPR model) such as Financial risks, Performance risks, Time risks, and Psychological risks with Attitude towards behavior, Subjective Norms (TRA model) significantly affect the retailers' intentions in electronic trading transactions. Based on these results, our study gives an answer to the question of why COD is still a payment method with wide coverage despite many potential risks. Our work also points out solutions and recommendations towards the development of cash payment in particular and Vietnam's e-commerce market in general.

The paper examines the impact of earnings quality (EQ) on the dividend policy of enterprises in Vietnam. We consider the EQ in terms of multiple dimensions such as accruals quality, earnings persistence, revelance and timeliness of earning information. The study uses regression method according to Structural Equation Modeling (SEM), with EQ as an intermediate variable, data collected at enterprises listed on the stock market in Vietnam in the period of 2010 - 2018, with 4541 observations. The research results have found that EQ has a positive influence on dividend policy on all aspects of EQ. The empirical research results are a useful basis to help enterprises improve EQ, thereby helping business in implementing appropriate dividend policy.

Working capital management has a great impact on the solvency of any business entity. This paper examines the impact of working capital management on the solvency of enterprises listed on the Vietnamese stock exchange. Data were collected from the financial statements of 395 enterprises listed on the Ho Chi Minh Stock Exchange and the Hanoi Vietnam Stock Exchange with a total of 1,580 observations in the period of 2015 - 2018. The study used Ordinary Least Square (OLS), Fixed Effect Model (FEM), and Random Effect Model (REM) to investigate the impact of some variables such as average collection period index, inventory conversion cycle index, and average payment period index on the solvency in both short and long terms. The empirical results showed that the average collection period and inventory cycle have a positive impact on short-term solvency and long-term solvency while the average payment period has the opposite impact.