文章基本信息

标题：Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam
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作者：La Soa Nguyen ; La Soa Nguyen ; Manh Dung Tran 等
期刊名称：Accounting and Finance Research
印刷版ISSN：1927-5986
电子版ISSN：1927-5994
出版年度：2017
卷号：6
期号：4
页码：255-264
DOI：10.5430/afr.v6n4p255
语种：English
出版社：Sciedu Press
摘要：This research is conducted for assessing factors affecting disclosure levels of environmental accounting information of construction firms in Vietnam. Data were collected from 74 construction firms listed on Vietnam Stock Exchange for the period from 2013 to 2016. Based on quantitative research method, the disclosure levels of accounting information and factors affecting this level were scrutinized. The results indicate that the disclosure levels of environmental accounting information of construction firms tends to increase, especially in 2016. In addition, the results also point out that the level of disclosure is influenced by factors of firm size, profitability, financial leverage, number of years listed and independent audit. Through findings, some recommendations are given for improving the disclosure levels of environmental accounting information to satisfy the demand for information of the stakeholders in the context of integration.
关键词：Environmental accounting information;Information disclosure;Vietnam