Hung Dinh Nguyena, Dung Manh Trana and Thuy Minh Thu Phunga aNational Economics University, Hanoi, Vietnam bAcademy of Finance, Hanoi, Vietnam CHRONICLE ABSTRACT Article history: Received: January 19, 2020 Received in revised format: March 25 2020 Accepted: April 20, 2020 Available online: ...