文章基本信息

标题：Disclosure levels of environmental accounting information and financial performance: The case of Vietnam
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作者：La Soa Nguyen ; Manh Dung Tran
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2019
卷号：9
期号：4
页码：557-570
DOI：10.5267/j.msl.2019.1.007
出版社：Growing Science
摘要：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.
关键词：Environment accounting; Information disclosure; Financial performance; Accounting information