The objective of this research paper is to study the simultaneous relationship between fiscal decentralization, corruption, and income inequality among Vietnamese provinces. We use a balanced panel data set of 63 provinces/cities in Vietnam in the period from 2011 to 2018. The study used 3SLS-GMM (Three Stage Least Squares - Generalized Method of Moments estimator) and GMM-HAC (Generalized Method of Moments - Heteroskedastic and Autocorrelation Consistent estimator). Empirical evidence shows a strong simultaneous relationship: increased corruption will increase regional income disparities, income inequality, and increase fiscal decentralization. In addition, the results also suggest that an increase in per-capita income will reduce the level of corruption, or better control corruption of each province. The degree of increase in income inequality, which reduces fiscal decentralization, is the same for trade liberalization. All demonstrate that there is a simultaneous relationship between fiscal decentralization, corruption, and income inequality. In a region of high public governance quality, fiscal decentralization positively effects its economic growth. This issue will indirectly increase income inequality between provinces within a country. Our findings imply that a country’s fiscal decentralization strategy should be linked to improving corruption control and local governance effectiveness, indirectly improving income inequality between localities or regions.

Studies related to Electronic Word-of-Mouth (eWOM) show that the acceptance of eWOM information is an important factor in customer purchase decisions. When consumers accept eWOM information, they tend to use that information in considering before making purchase decisions. In Viet Nam, there are few studies about eWOM information, especially on the acceptance of eWOM information. Research is conducted to test the influence of consumers on the perception of the senders’ identity to the acceptance of online reviews (a kind of eWOM) in Viet Nam – a case study in Ho Chi Minh City. Using adjustment techniques, inspecting the scales and a theoretical model represent the relationship among the influential factors. The research is based on a sample of 522 consumers who use the Internet to search for product reviews before buying and used Structural Equation Modeling (SEM) to test the relationships among the variables. The research results show that the scales of the variables: Message Quality, Source Credibility, Perceived Message Usefulness, Perceived Senders’ Identity, Perceived Message Credibility, Message Acceptance attain the validity and reliability in the research. The research contributes to the understanding of the determinants that influence the acceptance of eWOM information, which are informational factors, and factors related to consumer skepticism.