The study examines the influence of factors on customer satisfaction in hotel services in Thanh Hoa province of Vietnam. In terms of the tangible facilities of hotels, customers appreciate the availability and the full range of equipment and additional services, as the 3-to-5-star hotels in Thanh Hoa province are almost new, built in the last five years – 7 of 13 hotels were built in 2015. In the process of measuring the effect of factors on satisfaction in hotel services there, the researchers conducted exploratory factor analysis, reliability test, correlation and regression to confirm the relationships of factors. Based on a survey of 380 respondents, the test results showed that the proposed factors have positive impacts on consumer satisfaction; they are: perceived quality (including intangible and tangible elements), brand image, perceived value, and customer relationship management. In particular, intangible elements have the strongest influence on customer satisfaction, followed by tangible elements, brand image, perceived value, and finally, customer relationship management. In addition, the study found that foreigners and higher education customers tend to be more satisfied by the hotels than other groups, which helps to suggest important and appropriate solutions for hotel managers in Thanh Hoa province.

The paper examines the influence of corporate governance (CG) and earning quality (EQ) on corporate value (FV) of Vietnamese enterprises. The study uses GLS regression and linear structure model using data collected from companies listing on the stock market in Vietnam during 2008- 2018, with a total of 2,937 observations. The research results indicate that EQ and CG represented by the Integrated Board of Directors and the Integrated Supervisory Board have a positive effect on FV directly and indirectly. The results show that the Integrated Board of Directors has a positive effect on EQ, whereas the Integrated Supervisory Board has a negative effect on EQ. Based on the research results, we suggest that companies need to strictly comply and implement GC, so to bring down the agency cost and consequently to increase performance. The companies also should establish the Board of Director of a proper size, with financial and accounting specialty, and including women board members. The government also needs to improve the management mechanism asking for firms to prepare and publish financial statements with reliable company information, which could be provided to users. These recommendations are a useful basis to help businesses improve FV via changes in the corporate governance factors in each enterprise.