文章基本信息

标题：The relationship between level of environmental financial accounting practices and financial performance in Vietnam
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作者：La Soa Nguyen ; Manh Dung Tran ; Thi Hue Dang 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：6
期号：4
页码：619-628
DOI：10.5267/j.ac.2020.3.005
出版社：Growing Science
摘要：This research is conducted for assessing the relationship between the level of environmental financial accounting practices (EFAP) and financial performance (FP) of listed firms. Data were collected from listed firms on Vietnam Stock Exchange for the period from 2013 to 2017, including the firms disclosed and not disclose EFAP. Ordinary least square (OLS), fixed effect model (FEM), and random effect model were employed for processing the data. The results reveal that there is a close relationship between the EFAP and financial performance. In addition, there is a difference in financial performance between the group of firms disclosed and not disclosed EFAP. Based on the findings, some recommendations are given for motivating EFAP in the listed firms for improving financial performance.
关键词：Environment accounting;Information disclosure; Finance performance; Accounting information