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The purpose of this study is to analyze the relationship between public spending, budget imbalance and underground economy. In addition, this paper investigates how budget imbalance moderates the public spending–underground nexus.

By utilizing a data set spanning from 1995 to 2017 of 35 OECD countries, the study has employed Dynamic Common Correlated Effects (DCCE) approach. The study is also extended to consider the marginal effects of public spending on the underground economy at different degrees of budget imbalance.

The results indicate that an increase in public spending and budget imbalance contributes to the expansion of underground economy. Interestingly, the effects of public spending on the underground economy will enhance and intensify with a higher budget imbalance level. The results are robust to various specifications and their broader implications are discussed.

Governments should carefully implement a fiscal policy with a clear understanding that increasing public spending leads to the expansion of informality. Besides, policymakers should enforce supportive policies to boost economic growth, cooperation and cross-border trade to control the size of the underground economy.

This study stresses the role of public spending, budget imbalance on the underground economy in OECD nations. To the best of the author's knowledge, this study pioneers to explore the moderating effect of budget imbalance in the public spending–undergrround nexus.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2022-0645.

The purpose of this study is to explore the relationship between government spending, public debt and the informal economy. In addition, this paper investigates the moderating role of public debt in government spending and the informal economy nexus.

By utilizing a data set spanning from 2000 to 2017 of 32 Asian economies, the study has employed the dynamic ordinary least squares (DOLS) and fully modified ordinary least squares (FMOLS). The study is also extended to consider the marginal effects of government spending on the informal economy at different degrees of public debt.

The results indicate that an increase in government spending and public debt leads to an expansion of the informal economy in the region. Interestingly, the positive effect of government spending on the informal economy will increase with a rise in public debt.

This study stresses the role of government spending and public debt on the informal economy in Asian nations. To the best of the authors' knowledge, this study pioneers to explore the moderating effect of public debt in the public spending-informal economy nexus.

This study aims to explore how ethical leadership and innovative climate impact project success through employees innovative behavior. In addition, based on the conservation of resources theory, this study also examines whether time pressure moderates the innovative work behavior and project success nexus.

Data were collected from 403 employees working in Vietnam's information technology (IT) companies. The partial least squares structural equation modeling was used to investigate the impact of ethical leadership and innovative climate on project success, the mediating effect of innovative behavior and the moderating role of time pressure.

Empirical findings indicate that ethical leadership and innovative climate positively impact on project success. Moreover, employees' innovative behavior has a complementary effect on these relationships. In addition, time pressure moderates the nexus between innovative work behavior and project success.

The findings suggest that IT companies can promote innovative work behavior among employees by building ethical leadership and enhancing an innovative climate. Moreover, when designing and implementing a project, project managers should take care to allow enough time for innovative behavior within the team.

This inquiry is probably the first attempt to explore the mechanism linking ethical leadership and innovative climate to project success, with the mediating role of employees' innovative behavior. Additionally, time pressure is an increasingly relevant factor in contemporary business, but so far little explored in research. This study extends the current knowledge by considering the moderating role of time pressure in the innovative behavior and project success nexus.

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.

To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.

The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.

The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.

This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.

This study aims to explore the mediating roles of self-efficacy and learning orientation in the relationship between entrepreneurship education and entrepreneurial intentions of university students in Vietnam.

The data were collected from an online survey of 1,021 university students in Vietnam. The authors conducted a hierarchical regression analysis to test the hypotheses.

The results of hierarchical regression analysis reveal that entrepreneurship education positively affects entrepreneurial intentions, and this relationship is mediated by both learning orientation and self-efficacy.

This study confirms the importance of entrepreneurship education in encouraging university students' entrepreneurial intentions.

This study offers practical implications for universities and policy makers.

This study is one of the first to empirically examine the concept of entrepreneurship education and entrepreneurial intentions in an Asia-Pacific context.

This study emphasises the significance of entrepreneurship education and its effects on university students' entrepreneurial intentions. Furthermore, the findings confirm that self-efficacy and learning orientation play an important part in explaining how entrepreneurship education relates to entrepreneurial intentions.

The paper aimed to examine the determinants of agricultural commercialisation of farmers and measured its commercialisation level in the highland of Vietnam.

A sample size of 360 was randomly chosen from a total population of 5,771 farmers, and a structured questionnaire was developed to collect data. Descriptive and inferential statistics, including linear regression analysis, were used to analyse the data.

The descriptive statistics showed that the average commercialisation level of farmers was 56.3%. The regression model result indicated that number of off-farm income sources, farmer's risk perception, farming practices, number of agricultural activities, motorbikes value, ethnicity, distance from the city centre, number of customers, non-traded inputs value, participation in training programmes, family size, farm size, mobile phones value, traded inputs value, land tenure, distance from the local market and education of household head significantly affected agricultural commercialisation of farmers.

Any development strategies that assist farmers in adopting commercial farming in the highland of developing countries should consider these determinants.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2022-0161