Board diversity and financial reporting quality in Vietnamese banks

In the digital age and technological advancements, short video platforms have become essential tools for online sales and marketing. In addition, shopping through short video marketing has gained significant attention, especially among Generation Z, as it brings unique and novel shopping experiences. The primary goal of this study is to explore the factors of short video marketing that influence the purchase intentions of Generation Z consumers in Vietnam. To conduct this study, a quantitative approach was employed, utilizing a 5-point Likert scale questionnaire administered online through a non-probability sampling method. The sample comprised 350 respondents aged between 16 and 26 from Vietnam, representing Generation Z, who made purchases through short video marketing. The relationships among various variables were analyzed using Structural Equation Modeling (SEM). The study’s results demonstrated a positive, significant, and direct relationship between all factors of short video marketing, including interesting content, perceived usefulness, scenario-based experience, user interaction, perceived enjoyment, and involvement of celebrities and consumer brand attitude. Among these factors, perceived usefulness is the most influential factor on customer brand attitude. In addition, the study revealed that consumer brand attitude, acting as a mediating variable, had a positive and significant impact on consumers’ purchase intentions. Based on the findings, the study suggested strategies for businesses to enhance the quality and content on short video platforms, thereby improving the effectiveness of their marketing strategies.

Acknowledgment
The authors express a sincere gratitude to all the participants who generously took part in this research study.

Social media live streaming commerce is an emerging and effective online shopping channel that integrates live streaming and e-commerce through social media platforms. This trend has gained significant attention, particularly from Generation Z, who are drawn to the interactive and entertaining aspects of shopping through live streaming. This study investigates factors affecting the purchase intention of Vietnamese Generation Z consumers in live streaming commerce on social media platforms, assessing the impact of six factors: entertainment, information quality, interactivity, perceived risk, peer customer evaluations and recommendations, and streamers. Using a non-probability sampling, an online survey was conducted among 344 consumers who possess prior experience with social media live streaming commerce. Data analysis used a partial least squares structural equation modeling technique. The findings revealed that increased entertainment, higher information quality, enhanced interactivity, positive peer customer evaluations and recommendations, and a more attractive and expert streamer positively impact purchase intention. Notably, streamers exhibited the most robust influence, while information quality demonstrated the weakest effect among the influencing factors. Conversely, perceived risk did not significantly hinder purchase intention, suggesting Generation Z consumers’ confidence in online transactions and their willingness to take risks for entertainment and interactivity in live streaming commerce. In light of these results, businesses are advised to elevate consumer purchase intentions by prioritizing aspects related to entertainment, information quality, interactivity, and peer customer evaluations. Prudent selection of streamers is highlighted as a pivotal strategy for organizations to effectively shape customer purchasing intentions.

Acknowledgment
The researchers express sincere gratitude to all the participants who generously participated in this study.

Corporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–2009. This literature review evaluates 47 empirical studies that concentrate on the influence of several board composition variables on the quantity and quality of CSR reporting. The author briefly introduces the research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. The author, then, summarizes the key findings, discusses the limitations of the existing research and offers useful recommendations for researchers, firm practice and regulators.