Corporate diversification and firm financial performance under COVID-19: evidence from Vietnam

Giang Thi Huong Bui et al.

Managerial Finance2026https://doi.org/10.1108/mf-08-2025-0600article
AJG 1ABDC B
Weight
0.50

What the paper says

Purpose This paper examines whether corporate product diversification provided an “insurance” effect for firm performance during the COVID-19 crisis, using evidence from Vietnam. Design/methodology/approach We use panel data from the 100 largest non-financial Vietnamese companies for the period 2017–2022. The analysis employs pooled ordinary least squares (OLS) regression models to generate the results. Findings Our findings reveal that, on average, diversified firms underperformed focused firms and that the COVID-19 shock had a significantly negative effect on all firms' profitability. Importantly, we uncovered a nuanced benefit that diversified firms in non-manufacturing sectors experienced a less severe decline in firm profitability (ROA) at the pandemic's peak, suggesting a partial mitigating-shock effect of diversification in those industries. No similar buffer is observed for manufacturing conglomerates. Originality/value Our study corroborates the earlier findings of Fruehling et al. (2023) that the insurance benefits of corporate diversification during adverse external conditions depend on the nature of the crisis and the industry context. The COVID-19 pandemic may represent a boundary condition for this insurance effect.

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https://doi.org/https://doi.org/10.1108/mf-08-2025-0600

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@article{giang2026,
  title        = {{Corporate diversification and firm financial performance under COVID-19: evidence from Vietnam}},
  author       = {Giang Thi Huong Bui et al.},
  journal      = {Managerial Finance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/mf-08-2025-0600},
}

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Corporate diversification and firm financial performance under COVID-19: evidence from Vietnam

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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