The aim of this study is to examine the factors affecting the profitability of listed commercial banks in Vietnam.

The study examines the impact of official development assistance (ODA) in constructing road transport infrastructure on Vietnam’s economic growth.

The impact of the COVID-19 pandemic has changed aspects of financial reporting and disclosure. Because closing businesses for too long affects the estimates and measurement mechanisms for different elements of the financial statements. Furthermore, this negative impact will also cause uncertainty regarding various agreements and contracts previously made by business organizations.