How to cite this paper
Nguyen, L., Tran, M & Dang, T. (2020). The relationship between level of environmental financial accounting practices and financial performance in Vietnam.Accounting, 6(4), 619-628.
Refrences
Ahmed, T., & Habib, F. (2015). Does CSR enhance profitabilty?: Evidence from an emerging economy. International Journal of Engineering Technology, Management and Applied Sciences, 3, 424-429.
Al-Tuwaijri, S. A., Christensen, T. E., & Hughes Ii, K. E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, organizations and society, 29(5-6), 447-471.
Ali, M. J., Ahmed, K., & Henry, D. (2004). Disclosure compliance with national accounting standards by listed companies in South Asia. Accounting and Business Research, 34(3), 183-199.
Barakat, F. S., Pérez, M. V. L., & Ariza, L. R. (2015). Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE). Review of Managerial Science, 9(4), 681-702.
Boaventura, J. o. M. c. G., R. S. d. Silva, and R. Bandeira-de-Mello. 2012. Corporate Financial Performance and Corporate Social Performance: Methodological Development and the Theoretical Contribution of Empirical Studies. Paper read at R. Cont. Fin. – USP, São Paulo.
Waddock, S. A., & Graves, S. B. (1997). The corporate social performance–financial performance link. Strategic management journal, 18(4), 303-319..
Chiu, T. K., & Wang, Y. H. (2015). Determinants of social disclosure quality in Taiwan: An application of stakeholder theory. Journal of business ethics, 129(2), 379-398.
Ciftci, I., Tatoglu, E., Wood, G., Demirbag, M., & Zaim, S. (2019). Corporate governance and firm performance in emerging markets: Evidence from Turkey. International Business Review, 28(1), 90-103.
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific sociological review, 18(1), 122-136.
Guenster, N., Bauer, R., Derwall, J., & Koedijk, K. (2011). The economic value of corporate eco‐efficiency. European Financial Management, 17(4), 679-704.
Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: a rebuttal of legitimacy theory. Accounting and business research, 19(76), 343-352.
Hitt, M. A., Freeman, R. E., & Harrison, J. S. (2017). A Stakeholder Approach to Strategic Management. Published Online: 26 NOV 2017: The Blackwell Handbook of Strategic Management.
Ho, V. T., T. V. A. Ho, and T. C. Nguyen. 2017. The corporate environmental responsibility and corporate financial performance: evidences from Vietnamese listed companies. Paper read at Proceedings of ICUEH2017: International conference of University of Economic Ho Chi Minh City: Policies and sustainable economic development., at HCMC, Vietnam, September 28, 2017.
Horváthová, E. (2012). The impact of environmental performance on firm performance: Short-term costs and long-term benefits?. Ecological Economics, 84, 91-97..
Isanzu, J., & Fengju, X. (2016). Impact of Corporate Social Responsibility on Firm’s Financial Performance: The Tanzanian Perspective. Journal on Innovation and Sustainability. 7.
Jamil, M., Zuriana, C., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia-Social and Behavioral Sciences, 172, 619-626.
Magness, V. (2006). Strategic posture, financial performance and environmental disclosure. Accounting, Auditing & Accountability Journal, 19(4).
Nelling, E., & Webb, E. (2009). Corporate social responsibility and financial performance: the “virtuous circle” revisited. Review of Quantitative Finance and Accounting, 32(2), 197-209.
Nguyen, L., & Tran, M. (2019). Disclosure levels of environmental accounting information and financial performance: The case of Vietnam. Management Science Letters, 9(4), 557-570.
Nguyen, L. S., Tran, M. D., Nguyen, T. X. H., & Le, Q. H. (2017). Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam. Accounting and Finance Research 6(4).
Nguyen, L. S., Tran, T. H., & Nguyen, T. N. (2018a). Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam firms doing business under of the model parent company – subsidiary company. Paper read at The 5thIBSM International Conference on Business, Management and Accounting 19-21 April 2018. , at Hanoi University of Industry, Viet Nam.
Nguyen, T. H., Khuu, T. Q., & Nguyen, N. D. L. (2018b). Determinants of Firm Growth: Evidence from Vietnamese Small and Medium Sized Manufacturing Enterprises. The Journal of Economics and Development (JED) 20 (3).
Ting, N. I. (2017). Disclosure of the environmental accounting information research. DEStech Transactions on Economics, Business and Management, (eced).
Poddi, N. C. L., & Vergalli, S. (2016). Corporate Social Responsibility and Firms’ Performance: a Strategic Graphical Analysis. Journal of International Business and Economics, 4(1), 1-12.
Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial performance. The British Accounting Review, 48(1), 102-116.
Simpson, W. G., & Kohers, T. (2002). The link between corporate social and financial performance: Evidence from the banking industry. Journal of business ethics, 35(2), 97-109.
Tauchen, G. (1986). Finite state markov-chain approximations to univariate and vector autoregressions. Economics letters, 20(2), 177-181.
Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. Academy of management review, 10(3), 540-557.
Vo, T. T. A., Ha, X. T. , & Bui, P. N. K. (2018). What Causes Financial Crisis in Asian Countries? The Journal of Economics and Development (JED) 20(3).
Yang, L.-H., and X.-T. Liang. 2017. Study on the Influencing Factors of Environmental Accounting Information Disclosure. Paper read at International Conference on Economics, Management Engineering and Marketing (EMEM 2017).
Al-Tuwaijri, S. A., Christensen, T. E., & Hughes Ii, K. E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, organizations and society, 29(5-6), 447-471.
Ali, M. J., Ahmed, K., & Henry, D. (2004). Disclosure compliance with national accounting standards by listed companies in South Asia. Accounting and Business Research, 34(3), 183-199.
Barakat, F. S., Pérez, M. V. L., & Ariza, L. R. (2015). Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE). Review of Managerial Science, 9(4), 681-702.
Boaventura, J. o. M. c. G., R. S. d. Silva, and R. Bandeira-de-Mello. 2012. Corporate Financial Performance and Corporate Social Performance: Methodological Development and the Theoretical Contribution of Empirical Studies. Paper read at R. Cont. Fin. – USP, São Paulo.
Waddock, S. A., & Graves, S. B. (1997). The corporate social performance–financial performance link. Strategic management journal, 18(4), 303-319..
Chiu, T. K., & Wang, Y. H. (2015). Determinants of social disclosure quality in Taiwan: An application of stakeholder theory. Journal of business ethics, 129(2), 379-398.
Ciftci, I., Tatoglu, E., Wood, G., Demirbag, M., & Zaim, S. (2019). Corporate governance and firm performance in emerging markets: Evidence from Turkey. International Business Review, 28(1), 90-103.
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific sociological review, 18(1), 122-136.
Guenster, N., Bauer, R., Derwall, J., & Koedijk, K. (2011). The economic value of corporate eco‐efficiency. European Financial Management, 17(4), 679-704.
Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: a rebuttal of legitimacy theory. Accounting and business research, 19(76), 343-352.
Hitt, M. A., Freeman, R. E., & Harrison, J. S. (2017). A Stakeholder Approach to Strategic Management. Published Online: 26 NOV 2017: The Blackwell Handbook of Strategic Management.
Ho, V. T., T. V. A. Ho, and T. C. Nguyen. 2017. The corporate environmental responsibility and corporate financial performance: evidences from Vietnamese listed companies. Paper read at Proceedings of ICUEH2017: International conference of University of Economic Ho Chi Minh City: Policies and sustainable economic development., at HCMC, Vietnam, September 28, 2017.
Horváthová, E. (2012). The impact of environmental performance on firm performance: Short-term costs and long-term benefits?. Ecological Economics, 84, 91-97..
Isanzu, J., & Fengju, X. (2016). Impact of Corporate Social Responsibility on Firm’s Financial Performance: The Tanzanian Perspective. Journal on Innovation and Sustainability. 7.
Jamil, M., Zuriana, C., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia-Social and Behavioral Sciences, 172, 619-626.
Magness, V. (2006). Strategic posture, financial performance and environmental disclosure. Accounting, Auditing & Accountability Journal, 19(4).
Nelling, E., & Webb, E. (2009). Corporate social responsibility and financial performance: the “virtuous circle” revisited. Review of Quantitative Finance and Accounting, 32(2), 197-209.
Nguyen, L., & Tran, M. (2019). Disclosure levels of environmental accounting information and financial performance: The case of Vietnam. Management Science Letters, 9(4), 557-570.
Nguyen, L. S., Tran, M. D., Nguyen, T. X. H., & Le, Q. H. (2017). Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam. Accounting and Finance Research 6(4).
Nguyen, L. S., Tran, T. H., & Nguyen, T. N. (2018a). Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam firms doing business under of the model parent company – subsidiary company. Paper read at The 5thIBSM International Conference on Business, Management and Accounting 19-21 April 2018. , at Hanoi University of Industry, Viet Nam.
Nguyen, T. H., Khuu, T. Q., & Nguyen, N. D. L. (2018b). Determinants of Firm Growth: Evidence from Vietnamese Small and Medium Sized Manufacturing Enterprises. The Journal of Economics and Development (JED) 20 (3).
Ting, N. I. (2017). Disclosure of the environmental accounting information research. DEStech Transactions on Economics, Business and Management, (eced).
Poddi, N. C. L., & Vergalli, S. (2016). Corporate Social Responsibility and Firms’ Performance: a Strategic Graphical Analysis. Journal of International Business and Economics, 4(1), 1-12.
Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and social disclosures: Link with corporate financial performance. The British Accounting Review, 48(1), 102-116.
Simpson, W. G., & Kohers, T. (2002). The link between corporate social and financial performance: Evidence from the banking industry. Journal of business ethics, 35(2), 97-109.
Tauchen, G. (1986). Finite state markov-chain approximations to univariate and vector autoregressions. Economics letters, 20(2), 177-181.
Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. Academy of management review, 10(3), 540-557.
Vo, T. T. A., Ha, X. T. , & Bui, P. N. K. (2018). What Causes Financial Crisis in Asian Countries? The Journal of Economics and Development (JED) 20(3).
Yang, L.-H., and X.-T. Liang. 2017. Study on the Influencing Factors of Environmental Accounting Information Disclosure. Paper read at International Conference on Economics, Management Engineering and Marketing (EMEM 2017).