Authors
Faculty of Finance and Banking, University of Finance – Marketing (UFM), Ho Chi Minh City, Vietnam
ngocle.524102130821@st.ueh.edu.vn
School of Public Finance, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
ngocle.524102130821@st.ueh.edu.vn
© 2026 Thi Lam Ho, Le Hong Ngoc, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution 4.0 License.