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First Author:
 
Nguyen Phuc Canh
University of Economics Ho Chi Minh City
canhnguyen@ueh.edu.vn
 
59C Nguyen Dinh Chieu, District 3
Ho Chi Minh, 700000, Vietnam
 
+84977405553(Phone)
+84977405553(Fax)

Second Author:

Sangho Kim
College of International Management, Ritsumeikan Asia Pacific University
shkim@apu.ac.jp
 
, Japan
 
 
 

Third Author:

Su Dinh Thanh
School of Public Finance, University of Economics Ho Chi Minh City
dinhthanh@ueh.edu.vn
 
, Vietnam