How to cite this paper
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.
References
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., & II, K.E.H. (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 firms in South Asia. Accounting and Business Research, 34(3), 183-199.
Barakat, F.S.Q., Pérez, M.V.L., & Ariza, L.R. (2015). Corporate social responsibility disclosure (CSRD) determinants of listed firms in Palestine (PXE) and Jordan (ASE). Review of Managerial Science, 9(4), 681-702.
Boaventura, J. o. M. c. G., Silva, R. S. d., & Bandeira-de-Mello, R. (2012). Corporate Financial Performance and Corporate Social Performance: Methodological Development and the Theoretical Contribution of Empirical Studies. Paper presented at the 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 applica-tion of stakeholder theory. Journal of business ethics, 129(2), 379-398.
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behav-ior. Pacific sociological review, 18(1), 122-136.
Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: a rebuttal of legitimacy theo-ry. 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.
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(1), 18-27.
Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management ac-counting practices in small medium manufacturing firms. Procedia-Social and Behavioral Scienc-es, 172, 619-626.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Market-ing theory and Practice, 19(2), 139-152.
Magness, V. (2006). Strategic posture, financial performance and environmental disclosure: An empir-ical test of legitimacy theory. Accounting, Auditing & Accountability Journal, 19(4), 540-563.
Majeed, S., Aziz, T., & Saleem, S. (2015). The effect of corporate governance elements on corporate social responsibility (CSR) disclosure: An empirical evidence from listed companies at KSE Paki-stan. International Journal of Financial Studies, 3(4), 530-556.
Moore, G. (2001). Corporate social and financial performance: An investigation in the UK supermar-ket industry. Journal of Business ethics, 34(3-4), 299-315.
Nelling, E., & Webb, E. (2009). Corporate social responsibility and financial performance: the “virtu-ous circle” revisited. Review of Quantitative Finance and Accounting, 32(2), 197-209.
Nguyen, D.P.A., & Tran, T.B. (2017). Reality and Factors Affecting the Levels of Disclosure of Social Responsibility Information of Listed Enterprises in Vietnam's Stock Market. Paper presented at the Proceedings of National Workshop: Research and Training Accounting and Auditing of Vietnamese Universities according to international standards, National Economics University.
Nguyen, D.H. (2016). Factors affecting the level of financial information disclosure of firms doing business under of the model parent company-subsidiary firms. Kinh tế & Phát triển, 224(2).
Nguyen, L. S., Tran, M. D., Nguyen, T. X. H., & Le, Q. H. (2017). Factors Affecting Disclosure Lev-els of Environmental Accounting Information: The Case of Vietnam. Accounting and Finance Re-search, 6(4), 255.
Nguyen, L. S., Tran, T. H., & Nguyen, T. N. (2018). Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam firms doing business under of the model parent company – subsidiary company. Paper presented at the The 5thIBSM International Conference on Business, Management and Accounting 19-21 April 2018. , Hanoi University of Industry, Viet Nam.
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 corpo-rate 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 autoregres-sions. Economics letters, 20(2), 177-181.
Ho, V.T., Ho, T.V.A & Nguyen, T.C. (2017). The corporate environmental responsibility and corporate financial performance: evidences from Vietnamese listed firms. Paper presented at the Proceedings of ICUEH2017: International conference of University of Economic Ho Chi Minh City: Policies and sustainable economic development., HCMC, Vietnam, September 28, 2017.
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 man-agement review, 10(3), 540-557.
Yang, L.-H., & Liangb, X.-T. (2017). Study on the Influencing Factors of Environmental Accounting Information Disclosure. Paper presented at the International Conference on Economics, Management Engineering and Marketing (EMEM 2017).
Al-Tuwaijri, S.A., Christensen, T.E., & II, K.E.H. (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 firms in South Asia. Accounting and Business Research, 34(3), 183-199.
Barakat, F.S.Q., Pérez, M.V.L., & Ariza, L.R. (2015). Corporate social responsibility disclosure (CSRD) determinants of listed firms in Palestine (PXE) and Jordan (ASE). Review of Managerial Science, 9(4), 681-702.
Boaventura, J. o. M. c. G., Silva, R. S. d., & Bandeira-de-Mello, R. (2012). Corporate Financial Performance and Corporate Social Performance: Methodological Development and the Theoretical Contribution of Empirical Studies. Paper presented at the 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 applica-tion of stakeholder theory. Journal of business ethics, 129(2), 379-398.
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behav-ior. Pacific sociological review, 18(1), 122-136.
Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: a rebuttal of legitimacy theo-ry. 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.
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(1), 18-27.
Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management ac-counting practices in small medium manufacturing firms. Procedia-Social and Behavioral Scienc-es, 172, 619-626.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Market-ing theory and Practice, 19(2), 139-152.
Magness, V. (2006). Strategic posture, financial performance and environmental disclosure: An empir-ical test of legitimacy theory. Accounting, Auditing & Accountability Journal, 19(4), 540-563.
Majeed, S., Aziz, T., & Saleem, S. (2015). The effect of corporate governance elements on corporate social responsibility (CSR) disclosure: An empirical evidence from listed companies at KSE Paki-stan. International Journal of Financial Studies, 3(4), 530-556.
Moore, G. (2001). Corporate social and financial performance: An investigation in the UK supermar-ket industry. Journal of Business ethics, 34(3-4), 299-315.
Nelling, E., & Webb, E. (2009). Corporate social responsibility and financial performance: the “virtu-ous circle” revisited. Review of Quantitative Finance and Accounting, 32(2), 197-209.
Nguyen, D.P.A., & Tran, T.B. (2017). Reality and Factors Affecting the Levels of Disclosure of Social Responsibility Information of Listed Enterprises in Vietnam's Stock Market. Paper presented at the Proceedings of National Workshop: Research and Training Accounting and Auditing of Vietnamese Universities according to international standards, National Economics University.
Nguyen, D.H. (2016). Factors affecting the level of financial information disclosure of firms doing business under of the model parent company-subsidiary firms. Kinh tế & Phát triển, 224(2).
Nguyen, L. S., Tran, M. D., Nguyen, T. X. H., & Le, Q. H. (2017). Factors Affecting Disclosure Lev-els of Environmental Accounting Information: The Case of Vietnam. Accounting and Finance Re-search, 6(4), 255.
Nguyen, L. S., Tran, T. H., & Nguyen, T. N. (2018). Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam firms doing business under of the model parent company – subsidiary company. Paper presented at the The 5thIBSM International Conference on Business, Management and Accounting 19-21 April 2018. , Hanoi University of Industry, Viet Nam.
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 corpo-rate 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 autoregres-sions. Economics letters, 20(2), 177-181.
Ho, V.T., Ho, T.V.A & Nguyen, T.C. (2017). The corporate environmental responsibility and corporate financial performance: evidences from Vietnamese listed firms. Paper presented at the Proceedings of ICUEH2017: International conference of University of Economic Ho Chi Minh City: Policies and sustainable economic development., HCMC, Vietnam, September 28, 2017.
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 man-agement review, 10(3), 540-557.
Yang, L.-H., & Liangb, X.-T. (2017). Study on the Influencing Factors of Environmental Accounting Information Disclosure. Paper presented at the International Conference on Economics, Management Engineering and Marketing (EMEM 2017).