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A Big Picture of Directors’ Understanding of Financial Derivatives in Vietnam

Tran Thi Hong Lien ()
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Tran Thi Hong Lien: Vietnam National University—Ho Chi Minh City

Chapter Chapter 5 in Board Directors, Financial Derivatives, and Corporate Governance: The Case of Vietnam, 2022, pp 107-152 from Springer

Abstract: Abstract The survey questionnaire in this thesis investigated the bigger picture of board directors’ understanding of using financial derivatives in Vietnam. The survey was based on a modified model of the theory of planned behaviour. This chapter starts with Section 5.1 Data Description, which summarises the data collection process and characteristics of the respondents, and demonstrates how the main variables in the research model were created and calculated. This is in preparation for Section 5.2, an assessment of directors’ understanding of using financial derivatives and a descriptive analysis of other variables in the model. The follow-up is an analysis of the association between the directors’ understanding and their attitude to using financial derivatives, their intention, risk propensity, subjective norms and perceived behavioural control. The focus of the survey data analysis is not alternative hypothesis testing, but primarily descriptive statistics and null hypothesis testing to highlight issues of concern emerging from the questionnaire answers.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-19-1400-3_5

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DOI: 10.1007/978-981-19-1400-3_5

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