Disclosure levels of environmental accounting information and financial performance: The case of Vietnam

Bài báo do nhóm tác giả: Nguyen La Soa,Manh Dung Tran,; Trường Đại Học công nghiệp Hà Nội, Trường Đại học kinh tế Quốc dân. Được đăng tải trên tạp Management Science Letters, 9(2019), 557-570

Disclosure levels of environmental accounting information and financial performance: The case of Vietnam

Bài báo do nhóm tác giả: Nguyen La Soa,Manh Dung Tran,; Trường Đại Học công nghiệp Hà Nội, Trường Đại học kinh tế Quốc dân. Được đăng tải trên tạp Management Science Letters, 9(2019), 557-570

Abstract: This research is conducted for assessing the relationship between disclosure levels of environmental accounting information and financial performance. Data were collected from the firms listed in Vietnam from 2013 to 2017, including the firms disclosed and the ones did not disclose the environmental accounting information. The study uses two regression models to investigate the relationship between environmental accounting information and return on assets. The results indicate that there was a close relationship between disclosure level of environmental accounting information and financial performance. In addition, there was a difference in terms of financial performance between the firms had not disclosed environmental accounting information and the ones disclosed the environmental accounting information.. Keywords: Environment accounting Information disclosure Financial performance Accounting information.

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