... 1995). By the 1992 Constitution, the Politburo of the Communist Party of Viet Nam is the highest policy-making body. The President, the Prime Minister, and the Secretary-General of the Communist ... impacts and performance by the interviewed companies, it is crucial to go into their current financial situation. Theoretically, the first and foremost objective of any firms is the profit and their ... one driver of changes, among others like pressure groups and morality. In regard to the firm’s characteristics, the size of firms, the aggressiveness of their technology and their environmental...