Association between corporate social responsibility disclosures and firm value - empirical evidence from Vietnam
A number of studies in Corporate Social Responsibility (CSR) have suggested that corporates accountable for social responsibilities had better financial performance. However, this 213 relationship had remained undiscovered in Vietnam. The purpose of this research was to examine a link between Corpor...
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| Định dạng: | Journal Article |
| Ngôn ngữ: | English |
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Macrothink Institude
2018
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| Truy cập trực tuyến: | http://digital.lib.ueh.edu.vn/handle/UEH/57889 https://doi.org/10.5296/ijafr.v5i1.7394 |
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oai:localhost:UEH-578892022-05-13T05:13:48Z Association between corporate social responsibility disclosures and firm value - empirical evidence from Vietnam Nguyen Thi Ngoc Bich Tran Thi Thanh Hai Le Hoang Oanh Nguyen Thi Phuoc Trinh Hiep Thien Le Viet Corporate Social Responsibility (CSR) Annual report Firm value Vietnam A number of studies in Corporate Social Responsibility (CSR) have suggested that corporates accountable for social responsibilities had better financial performance. However, this 213 relationship had remained undiscovered in Vietnam. The purpose of this research was to examine a link between Corporate Social Responsibility disclosures and firm value in Vietnam. A sample of 50 companies listed on stock exchanges in Hochiminh City (HOSE) and Hanoi (HNX) were investigated from 2010 to 2013. Content of annual reports were analyzed to measure corporate social responsibilities, and Tobin's Q ratio was proxied for firm value. Regression analysis tests indicated that social responsibility disclosures are associated with following year's firm value. Specifically, the relationship between environmental information provision and following year's firm value was positive, while that between employee disclosures and firm value was negative. The results show a positive sign for Vietnamese firms that take on environmental responsibilities 2018-10-29T09:41:57Z 2018-10-29T09:41:57Z 2015 Journal Article 2162-3082 http://digital.lib.ueh.edu.vn/handle/UEH/57889 https://doi.org/10.5296/ijafr.v5i1.7394 en International Journal of Accounting and Financial Reporting Vol. 5, No. 1 none Portable Document Format (PDF) 213 228 Macrothink Institude |
| institution |
Đại học Kinh tế Thành phố Hồ Chí Minh |
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DSpaceUEH |
| language |
English |
| topic |
Corporate Social Responsibility (CSR) Annual report Firm value Vietnam |
| spellingShingle |
Corporate Social Responsibility (CSR) Annual report Firm value Vietnam Nguyen Thi Ngoc Bich Association between corporate social responsibility disclosures and firm value - empirical evidence from Vietnam |
| description |
A number of studies in Corporate Social Responsibility (CSR) have suggested that corporates accountable for social responsibilities had better financial performance. However, this 213 relationship had remained undiscovered in Vietnam. The purpose of this research was to examine a link between Corporate Social Responsibility disclosures and firm value in Vietnam. A sample of 50 companies listed on stock exchanges in Hochiminh City (HOSE) and Hanoi (HNX) were investigated from 2010 to 2013. Content of annual reports were analyzed to measure corporate social responsibilities, and Tobin's Q ratio was proxied for firm value. Regression analysis tests indicated that social responsibility disclosures are associated with following year's firm value. Specifically, the relationship between environmental information provision and following year's firm value was positive, while that between employee disclosures and firm value was negative. The results show a positive sign for Vietnamese firms that take on environmental responsibilities |
| author2 |
Tran Thi Thanh Hai |
| author_facet |
Tran Thi Thanh Hai Nguyen Thi Ngoc Bich |
| format |
Journal Article |
| author |
Nguyen Thi Ngoc Bich |
| author_sort |
Nguyen Thi Ngoc Bich |
| title |
Association between corporate social responsibility disclosures and firm value - empirical evidence from Vietnam |
| title_short |
Association between corporate social responsibility disclosures and firm value - empirical evidence from Vietnam |
| title_full |
Association between corporate social responsibility disclosures and firm value - empirical evidence from Vietnam |
| title_fullStr |
Association between corporate social responsibility disclosures and firm value - empirical evidence from Vietnam |
| title_full_unstemmed |
Association between corporate social responsibility disclosures and firm value - empirical evidence from Vietnam |
| title_sort |
association between corporate social responsibility disclosures and firm value - empirical evidence from vietnam |
| publisher |
Macrothink Institude |
| publishDate |
2018 |
| url |
http://digital.lib.ueh.edu.vn/handle/UEH/57889 https://doi.org/10.5296/ijafr.v5i1.7394 |
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AT nguyenthingocbich associationbetweencorporatesocialresponsibilitydisclosuresandfirmvalueempiricalevidencefromvietnam |
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1810057777774592000 |