Asian Business Research Journal

The Impact of Earnings Management Behavior on the Performance of Listed Companies on the Hanoi Stock Exchange (Hnx) in Vietnam

Dinh The Hung — 2025-03-03

This study analyzes the impact of earnings management on the business performance of companies listed on the Hanoi Stock Exchange (HNX) in Vietnam. Data were collected from 247 listed companies on HNX, with 1,235 observations during the period 2019–2023. The research team employed multiple linear regression analysis with the support of Stata software. The research results indicate that earnings management affects corporate performance. Additionally, control variables such as duality, Big Four audit firms, board size, and firm size also influence the performance of companies listed on HNX. The paper also provides several recommendations regarding the relationship between earnings management and the performance of listed companies on HNX.

Research on Optimization Strategies for Cold Chain Logistics of Agricultural Products: A Case Study of H Company

Shi He Dong — 2025-03-03

This study aims to propose an optimized model for agricultural product cold chain logistics through a systematic analysis and innovative design. The goal is to enhance the efficiency and responsiveness of the entire supply chain. A questionnaire survey was conducted among employees of H Company to analyze the main challenges faced by agricultural cold chain logistics, including imprecise temperature control, high logistics costs, insufficient informatization, and environmental sustainability issues.

Artificial Intelligence and Its Significant Contributions in Engineering and Marketing Applications: A Review - Challenges and Future Prospectives

Hakim AL Garalleh — 2025-03-06

Artificial intelligence methods are used to understand how humans think and to solve complex problems, as well as to create automated solutions for problems. The automation of a problem includes the construction of a model that contains all the information needed to solve the problem. Then, the automated solutions generate things that act according to the given input and are used to search and drive solutions for the problem. In this review paper, we outline the significance of contribution of AI in engineering applications, Challenges and difficulties encountered by the enhancement of industrial models and the top of future trends that could be utilized to reduce the human errors and enhance the effectiveness of engineering tools. AI methods are highly useful in the construction of intelligent systems because AI has a strong theoretical base and has produced many tools that are useful for implementing intelligent systems. With the upcoming trends in the field of technology, it is highly useful to combine engineering and artificial intelligence. This combination is a powerful tool and is used to construct new intelligent systems. These intelligent systems may be used to solve various tough problems in the real-world environment. The combination of artificial intelligence and engineering is the best possible way to make complex systems and to create simple solutions for them.