Nguyet T. B. Phan University of Economics Ho Chi Minh City (UEH)   59C Nguyen Dinh Chieu Vo Thi Sau Ward District 3 Ho Chi Minh City, 70000 Vietnam   Nguyettcdn@ueh.edu.vn             JEL Areas: O3 : Technological Change; Research and Development: General G3 : Corporate Finance and Governance: General