The moderating roles of R&D on digital transformation and financial performance: evidence from Vietnam’s manufacturing enterprises

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High-performing manufacturing firms that invest in R&D see improved financial performance as a result of digital transformation.
Analysis of data from 365 manufacturing firms demonstrates that the effects of digital transformation vary based on operational contexts.
The study utilizes Hausman’s test to confirm the random effect model for estimating R&D’s impact on digital transformation.
Government policies are pivotal in supporting Vietnamese enterprises to enhance revenue and efficiency through digital initiatives.

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Analysis reveals R&D enhances digital performance in manufacturing firms, highlighting government support.

Dung et al. (2025) studied this question.

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