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This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.

This study investigates the relationship between corporate tax avoidance and stock price crash risk using the sample consisting of listed firms in Vietnam for the period of 2011–2020 using panel regressions.

The authors find that there is a positive relationship between tax avoidance and stock price crash risk. Foreign ownership weakens the impacts of tax avoidance on stock price crash risk, while managerial ownership strengthens the impacts. Female Chief Executive Officers (CEOs) and female chairpersons weaken this relationship. Board gender diversity and state ownership have insignificant moderating impacts.

These findings could help the stock market build better internal monitoring mechanisms to reduce the impacts of tax avoidance on future stock price crash risk. Investors can recognize the characteristics of corporate governance, especially foreign ownership, managerial ownership, female CEOs and female chairpersons when making investment decisions. The policy makers should consider policies to attract foreign investment and support women entrepreneurship.

This paper contributes to the literature on the impacts of tax avoidance on stock price crash risk in emerging countries. This paper is the first to investigate the influence of corporate governance mechanisms including state ownership, foreign ownership, female CEOs and chairpersons and board gender diversity on this relationship.

Shipping is a major source of air pollution, causing severe impacts on the environment and human health, greatly contributing to the creation of greenhouse gases and influencing climate change. The research was investigated to provide a better insight into the emission inventories in the Red River in Hanoi (Vietnam) that is often heavily occupied as the primary route for inner-city waterway traffic.

The total emissions of seven different pollutants (PM₁₀, PM_2.5, SO_x, CO, CO₂, NO_x and HC) were estimated using the SPD-GIZ emission calculation model.

The results show that CO₂ has the most significant contribution to the gas volume emitted: 103.21 tons/day. Remarkably, bulk carriers are the largest emission vehicle, accounting for more than 97% of total emissions, due to their superior number and large capacity.

The result to have a roadmap for making efforts to fulfil its commitment so that it could achieve its net-zero climate target by 2050 in Vietnam as committed at COP26.

In this research, the number of vehicles and types of vessels travelling on the Red River flowing within Hanoi territory and other activity data are reported. The tally data will be used to estimate emissions of seven different pollutants (PM₁₀, PM_2.5, SO_x, CO, CO₂, NO_x and HC) using a method combining both top-down and bottom-up approaches.