{"id":"https://openalex.org/W4393375673","doi":"https://doi.org/10.32508/stdjelm.v8i1.1336","title":"The impact of board size and independence on trade receivables in Vietnam","display_name":"The impact of board size and independence on trade receivables in Vietnam","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W4393375673","doi":"https://doi.org/10.32508/stdjelm.v8i1.1336"},"language":"en","primary_location":{"id":"doi:10.32508/stdjelm.v8i1.1336","doi":"https://doi.org/10.32508/stdjelm.v8i1.1336","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32508/stdjelm.v8i1.1336","pdf_url":"https://stdjelm.scienceandtechnology.com.vn/index.php/stdjelm/article/download/1336/1908","source":{"id":"https://openalex.org/S4210237471","display_name":"Science & Technology Development Journal - Economics - Law and Management","issn_l":"2588-1051","issn":["2588-1051"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Science & Technology Development Journal: Economics- Law & Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://stdjelm.scienceandtechnology.com.vn/index.php/stdjelm/article/download/1336/1908","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101467256","display_name":"Thanh Li\u00eam Nguy\u1ec5n","orcid":"https://orcid.org/0000-0002-5197-5612","observed_orcids":["https://orcid.org/0000-0002-5197-5612"]},"institutions":[{"id":"https://openalex.org/I123565023","display_name":"Vietnam National University Ho Chi Minh City","ror":"https://ror.org/00waaqh38","country_code":"VN","type":"education","lineage":["https://openalex.org/I123565023"]},{"id":"https://openalex.org/I4387155442","display_name":"University of Economics and Law","ror":"https://ror.org/0138jhg57","country_code":"VN","type":"education","lineage":["https://openalex.org/I123565023","https://openalex.org/I4387155442"]}],"countries":["VN"],"is_corresponding":true,"raw_author_name":"Thanh Li\u00eam Nguy\u1ec5n","raw_affiliation_strings":["University of Economics and Law, Ho Chi Minh City, Vietnam","Vietnam","Vietnam National University, Ho Chi Minh City, Vietnam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Economics and Law, Ho Chi Minh City, Vietnam","institution_ids":["https://openalex.org/I4387155442"]},{"raw_affiliation_string":"Vietnam","institution_ids":[]},{"raw_affiliation_string":"Vietnam National University, Ho Chi Minh City, Vietnam","institution_ids":["https://openalex.org/I123565023"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006269866","display_name":"Vy Nguyen","orcid":"https://orcid.org/0000-0003-3436-3662","observed_orcids":["https://orcid.org/0000-0003-3436-3662"]},"institutions":[{"id":"https://openalex.org/I123565023","display_name":"Vietnam National University Ho Chi Minh City","ror":"https://ror.org/00waaqh38","country_code":"VN","type":"education","lineage":["https://openalex.org/I123565023"]},{"id":"https://openalex.org/I4387155442","display_name":"University of Economics and Law","ror":"https://ror.org/0138jhg57","country_code":"VN","type":"education","lineage":["https://openalex.org/I123565023","https://openalex.org/I4387155442"]}],"countries":["VN"],"is_corresponding":true,"raw_author_name":"Vy Nguyen","raw_affiliation_strings":["University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam","University of Economics and Law, Ho Chi Minh City, Vietnam","Vietnam National University, Ho Chi Minh City, Vietnam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Economics and Law, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam","institution_ids":["https://openalex.org/I123565023","https://openalex.org/I4387155442"]},{"raw_affiliation_string":"University of Economics and Law, Ho Chi Minh City, Vietnam","institution_ids":["https://openalex.org/I4387155442"]},{"raw_affiliation_string":"Vietnam National University, Ho Chi Minh City, Vietnam","institution_ids":["https://openalex.org/I123565023"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5006269866","https://openalex.org/A5101467256"],"corresponding_institution_ids":["https://openalex.org/I123565023","https://openalex.org/I4387155442"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.029600000008940697,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.9449999928474426},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.9990000128746033},{"id":"https://openalex.org/keywords/accounts-receivable","display_name":"accounts receivable","score":0.9570000171661377},{"id":"https://openalex.org/keywords/trade-credit","display_name":"trade credit","score":0.8529999852180481},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/independent-directors","display_name":"independent directors","score":0.7210000157356262},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.6589999794960022},{"id":"https://openalex.org/keywords/firm-liquidity","display_name":"firm liquidity","score":0.7110000252723694},{"id":"https://openalex.org/keywords/vietnam","display_name":"Vietnam","score":0.3569999933242798}],"concepts":[{"id":"https://openalex.org/C2776825449","wikidata":"https://www.wikidata.org/wiki/Q1780900","display_name":"Trade credit","level":2,"score":0.8591083288192749},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7011444568634033},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6143883466720581},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.5120027661323547},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5004127025604248},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.48242172598838806},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.47711852192878723},{"id":"https://openalex.org/C178350159","wikidata":"https://www.wikidata.org/wiki/Q162714","display_name":"Credit risk","level":2,"score":0.42169833183288574},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.39077845215797424},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.32867586612701416},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.32134559750556946},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.30296799540519714},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.32508/stdjelm.v8i1.1336","doi":"https://doi.org/10.32508/stdjelm.v8i1.1336","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32508/stdjelm.v8i1.1336","pdf_url":"https://stdjelm.scienceandtechnology.com.vn/index.php/stdjelm/article/download/1336/1908","source":{"id":"https://openalex.org/S4210237471","display_name":"Science & Technology Development Journal - Economics - Law and Management","issn_l":"2588-1051","issn":["2588-1051"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Science & Technology Development Journal: Economics- Law & Management","raw_type":"journal-article"},{"id":"pmh:oai:ebl.vnuhcmjournal.com.vn:article/1336","doi":null,"is_oa":false,"landing_page_url":"https://ebl.vnuhcmjournal.com.vn/index.php/index/article/view/1336","pdf_url":null,"source":{"id":"https://openalex.org/S7407059188","display_name":"VNUHCM Journal of Economics Business and Law","issn_l":"3126-3259","issn":["3126-3259"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3126-3259","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.32508/stdjelm.v8i1.1336","doi":"https://doi.org/10.32508/stdjelm.v8i1.1336","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32508/stdjelm.v8i1.1336","pdf_url":"https://stdjelm.scienceandtechnology.com.vn/index.php/stdjelm/article/download/1336/1908","source":{"id":"https://openalex.org/S4210237471","display_name":"Science & Technology Development Journal - Economics - Law and Management","issn_l":"2588-1051","issn":["2588-1051"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Science & Technology Development Journal: Economics- Law & Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4393375673.pdf","grobid_xml":"https://content.openalex.org/works/W4393375673.grobid-xml"},"referenced_works_count":44,"referenced_works":["https://openalex.org/W1478837306","https://openalex.org/W1792988762","https://openalex.org/W1928667056","https://openalex.org/W1967489605","https://openalex.org/W1977799928","https://openalex.org/W1997581526","https://openalex.org/W2021395970","https://openalex.org/W2066092330","https://openalex.org/W2085119722","https://openalex.org/W2113435947","https://openalex.org/W2127756437","https://openalex.org/W2141805800","https://openalex.org/W2147446616","https://openalex.org/W2158767129","https://openalex.org/W2186317326","https://openalex.org/W2292071505","https://openalex.org/W2514630176","https://openalex.org/W2519778206","https://openalex.org/W2752617332","https://openalex.org/W2760521070","https://openalex.org/W2854076948","https://openalex.org/W2883107872","https://openalex.org/W2903944115","https://openalex.org/W2909820606","https://openalex.org/W2912357439","https://openalex.org/W2913582538","https://openalex.org/W2940051464","https://openalex.org/W2945792041","https://openalex.org/W3021995853","https://openalex.org/W3039807601","https://openalex.org/W3042548936","https://openalex.org/W3121462519","https://openalex.org/W3122781793","https://openalex.org/W3122986902","https://openalex.org/W3123841423","https://openalex.org/W3124114405","https://openalex.org/W3125642443","https://openalex.org/W3126027997","https://openalex.org/W3190839858","https://openalex.org/W3196734413","https://openalex.org/W4236490159","https://openalex.org/W4296848659","https://openalex.org/W4324030988","https://openalex.org/W4383814359"],"related_works":["https://openalex.org/W7115068294","https://openalex.org/W3021959770","https://openalex.org/W7027926844","https://openalex.org/W4416204542","https://openalex.org/W2312536608","https://openalex.org/W4409271245","https://openalex.org/W7140187429","https://openalex.org/W7055454563","https://openalex.org/W2297570858","https://openalex.org/W3012138279"],"abstract_inverted_index":{"Trade":[0],"credit":[1,17,58,63,71,180,220,231],"plays":[2],"a":[3,96,109,275],"significant":[4],"role":[5,41,269],"in":[6,18,37,52,133,255,274],"firm":[7],"performance,":[8],"and":[9,33,85,130,153,188,245,270],"proper":[10],"corporate":[11,43,118,253],"governance":[12,44,254],"can":[13,106],"help":[14,65,228],"manage":[15],"trade":[16,57,62,70,131,168,179,219,230],"the":[19,25,40,54,74,124,149,154,236,261,266],"best":[20],"interest":[21],"of":[22,27,30,42,56,78,158],"shareholders.":[23],"Given":[24],"nature":[26],"high":[28],"levels":[29],"information":[31],"asymmetry":[32],"inadequate":[34],"institutional":[35],"quality":[36],"developing":[38,97,276],"countries,":[39],"linked":[45],"to":[46,111,117,139,166,184],"board":[47,128,163,213],"characteristics":[48,129],"is":[49,102,215],"highly":[50],"relevant":[51],"determining":[53],"level":[55],"granted.":[59],"Even":[60],"though":[61],"might":[64],"firms":[66,75,175,196,239],"win":[67],"customers,":[68],"excessive":[69],"extension":[72],"puts":[73],"at":[76],"risk":[77],"working":[79],"capital":[80],"being":[81],"abused":[82],"by":[83,208],"purchasers,":[84],"low":[86],"liquidity":[87],"which":[88,181],"hampers":[89],"smooth":[90],"operations":[91],"or":[92],"even":[93],"bankruptcy.":[94],"In":[95],"country":[98],"like":[99],"Vietnam,":[100],"it":[101],"likely":[103],"that":[104,114,162,171,195,223,238,246],"boards":[105,173],"act":[107],"as":[108],"deterrence":[110],"business":[112],"practices":[113],"are":[115],"harmful":[116],"performance.":[119],"This":[120,192,233],"research":[121,142,262],"paper":[122],"investigates":[123],"relationship":[125],"between":[126],"two":[127],"receivables":[132],"Vietnam":[134],"using":[135],"data":[136,146],"from":[137,176,199,242],"2010":[138],"2022.":[140],"The":[141],"utilizes":[143],"conventional":[144],"panel":[145],"estimators,":[147],"including":[148],"random":[150],"effects":[151],"model":[152],"System":[155],"Generalized":[156],"Method":[157],"Moments.":[159],"We":[160],"find":[161],"size":[164],"tends":[165],"reduce":[167],"receivables,":[169],"implying":[170],"larger":[172,200],"prevent":[174],"extending":[177],"much":[178],"could":[182],"lead":[183],"increased":[185],"implicit":[186],"costs":[187],"hamper":[189],"firms\u2019":[190],"liquidity.":[191],"result":[193,234],"implies":[194],"benefit":[197,240],"more":[198,209,241],"boards,":[201],"rather":[202],"than":[203],"encounter":[204],"troublesome":[205],"coordination":[206],"caused":[207],"crowded":[210],"boards.":[211],"However,":[212],"independence":[214],"insignificantly":[216],"associated":[217],"with":[218],"extension,":[221],"suggesting":[222],"this":[224],"factor":[225],"does":[226],"not":[227,250],"curb":[229],"extension.":[232],"negates":[235],"view":[237],"independent":[243,247],"directors":[244,248,267],"do":[249],"necessarily":[251],"enhance":[252],"Vietnam.":[256],"Based":[257],"on":[258],"these":[259],"results,":[260],"offers":[263],"implications":[264],"for":[265],"monitoring":[268],"strategy":[271],"management":[272],"especially":[273],"country.":[277]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2024-04-02T00:00:00"}