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Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam

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  • La Soa Nguyen
  • Manh Dung Tran
  • Thi Xuan Hong Nguyen
  • Quoc Hoi Le

Abstract

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.

Suggested Citation

  • La Soa Nguyen & Manh Dung Tran & Thi Xuan Hong Nguyen & Quoc Hoi Le, 2017. "Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam," Accounting and Finance Research, Sciedu Press, vol. 6(4), pages 255-255, Novebmer.
    • Handle: RePEc:jfr:afr111:v:6:y:2017:i:4:p:255
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    References listed on IDEAS

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    1. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    2. Sadia Majeed & Tariq Aziz & Saba Saleem, 2015. "The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan," IJFS, MDPI, vol. 3(4), pages 1-27, November.
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    Cited by:

    1. Mohd Shoeb & Aamir Aslam & Anam Aslam, 2022. "Environmental Accounting Disclosure Practices: A Bibliometric and Systematic Review," International Journal of Energy Economics and Policy, Econjournals, vol. 12(4), pages 226-239, July.
    2. Mohammad Mizenur Rahaman & Shamima Akter & Md Alamgir Hossain & Adiba Rahman Bushra Chowdhury & Renhong Wu, 2024. "Green accounting and reporting in Bangladesh’s pharmaceutical and textile industries: A holistic perspective," PLOS ONE, Public Library of Science, vol. 19(9), pages 1-22, September.

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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