https://ecsenet.com/index.php/2576-6759/issue/feed Asian Business Research Journal 2025-03-22T14:44:49+00:00 Open Journal Systems <p>ISSN: 2576-6759</p> https://ecsenet.com/index.php/2576-6759/article/view/297 The Impact of Earnings Management Behavior on the Performance of Listed Companies on the Hanoi Stock Exchange (Hnx) in Vietnam 2025-03-03T11:18:59+00:00 Dinh The Hung hungdt@neu.edu.vn Le Viet Dung vietdung25112003@gmail.com Le Phuong Nhi lephuongnhi0611@gmail.com <p>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.</p> 2025-03-03T00:00:00+00:00 Copyright (c) 2025 https://ecsenet.com/index.php/2576-6759/article/view/298 Research on Optimization Strategies for Cold Chain Logistics of Agricultural Products: A Case Study of H Company 2025-03-03T11:48:00+00:00 Shi He Dong 2759209526@qq.com An-Shin Shia 18875991570@qq.com <p>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.</p> 2025-03-03T00:00:00+00:00 Copyright (c) 2025 https://ecsenet.com/index.php/2576-6759/article/view/300 Artificial Intelligence and Its Significant Contributions in Engineering and Marketing Applications: A Review - Challenges and Future Prospectives 2025-03-06T12:37:51+00:00 Hakim AL Garalleh h.algaralleh@ubt.edu.sa Hatem Z. Attiyah Attiyahadd@gmail.com Aliaa O. Bannan Bannanadd@gmail.com Huda A. Bagood Bagoodadd@gmail.com Lujain S. Tayeb Tayebadd@gmail.com Mahdi F. Almanabri Almanabriadd@gmail.com Omayma S. Halawani Halawaniadd@gmail.com Rinad M. Simsim Simsimadd@gmail.com Roaa S. Alomran Alomranadd@gmail.com Sanaa M. Al-fateeh Al-fateehadd@gmail.com <p>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.</p> 2025-03-06T00:00:00+00:00 Copyright (c) 2025 https://ecsenet.com/index.php/2576-6759/article/view/305 The Impact of Fund Characteristics on Environmental, Social, and Governance (ESG) Risks: An Empirical Analysis 2025-03-11T12:46:49+00:00 Juan Infante juan.infante@villanueva.edu Tomás Curto tomas.curto@villanueva.edu Carlos Arenas carlos.arenas.laorga@gmail.com <p>This study examines the impact of fund characteristics on Environmental, Social, and Governance (ESG) risks in investment funds. The research focuses on three key factors: fund size, fund category, and investment area. Using regression analysis, the study investigates how these characteristics influence ESG risks across different fund types and geographical regions. The methodology addresses potential statistical issues such as multicollinearity and heteroscedasticity to ensure robust results. The findings reveal significant relationships between fund attributes and ESG risk levels, with notable variations across regions and fund types. Fund size is found to positively influence certain ESG risks, while geographical location and investment focus play crucial roles in determining the level of ESG risks. The study aims to contribute to a better understanding of ESG risk factors in investment portfolios, offering valuable implications for fund managers and investors in their decision-making processes and risk management strategies.</p> 2025-03-11T00:00:00+00:00 Copyright (c) 2025 https://ecsenet.com/index.php/2576-6759/article/view/315 Are Entrepreneurs Born or Made? A Systematic Review of Theoretical Perspectives and Empirical Evidence 2025-03-20T11:32:19+00:00 Sidney Kawimbe skawimbe@yahoo.com <p>The debate over whether entrepreneurs are born or made is central to understanding economic development worldwide. Entrepreneurs play a crucial role in creating organizations that generate jobs, enhance trade, and foster innovation, driving economic growth. Historically, the term entrepreneur originated from the French language, referring to individuals who take risks in uncertain business ventures (Cantillon, 1755). Over time, the definition evolved to emphasize innovation and creativity, distinguishing entrepreneurs from traditional business operators (Schumpeter, 1936). Entrepreneurship involves more than just having an idea; it requires risk-taking, creativity, and the ability to implement strategies effectively. The argument that entrepreneurs are made is supported by theories suggesting that entrepreneurial traits develop through environmental factors, education, and experience. Behaviorist theories, such as those proposed by Watson (1924) and Skinner (1953), argue that individual characteristics are shaped by environment and learning processes. Bandura’s (1977) concept of self-efficacy highlights that individuals can cultivate entrepreneurial skills through confidence-building and learning from experiences. Contemporary research supports the perspective that entrepreneurial skills are acquired through education, mentorship, and experiential learning. Moreover, recent studies highlight how industry experience and networks enhance entrepreneurial success, especially among older entrepreneurs, reinforcing the notion that entrepreneurship is cultivated over time. In conclusion, while certain personality traits may offer advantages, entrepreneurship is predominantly shaped by learning, experience, and environmental influences. The overwhelming body of literature supports the assertion that entrepreneurs are in most cases made than born. The ability to innovate, take risks, and lead effectively is developed through deliberate practice and continuous learning, supporting the argument that entrepreneurs are made, not born.</p> 2025-03-20T00:00:00+00:00 Copyright (c) 2025 https://ecsenet.com/index.php/2576-6759/article/view/318 Research on the Relationship between Institutional Pressures and the Level of Corporate Social responsibility Disclosure: Empirical Evidence from Listed Companies on the Stock Market in Vietnam 2025-03-22T14:44:49+00:00 Pham Thi Bich Thu phambichthu@hdu.edu.vn Tran Thi Lan Hương tranthilanhuong@hdu.edu.vn <p>Corporate social responsibility (CSR) disclosure has become a crucial aspect of business operations, influenced by various institutional pressures. This study examines the relationship between institutional pressures and the level of CSR disclosure among firms. Empirical evidence collected through a survey of 208 senior executives of listed firms in Vietnam’s stock exchange indicates that coercive pressure, normative pressure, and mimetic pressure have a positive relationship with various aspects of CSR disclosure levels. This study employs an empirical approach to assess how institutional factors influence CSR disclosure in Vietnam. The findings provide valuable insights for both corporate managers and policymakers in fostering a more transparent and responsible business environment. Finally, the research offers practical recommendations to enhance CSR disclosure, ensuring that businesses align with global sustainability standards while addressing local institutional challenges.</p> 2025-03-22T00:00:00+00:00 Copyright (c) 2025