Earticle

초록

영어

In this paper, we examine the impact of government ownership on Corporate Social Responsibility disclosure in case of Viet Nam in period 2010 – 2016. This paper uses a sample of 374 listed firms in Ho Chi Minh Stock Exchange (HOSE) and Ha Noi Stock Exchange (HNX) excluding the financial sector. The findings highly support the institutional theory which implies that the ownership concentration characteristic affects negatively the level of CSR disclosure. Since the special feature of the Vietnamese economy, government ownership might be in line with the ownership concentration. We find strong and robust evidence that government ownership has a negative impact on CSR information disclosure. In addition, consistent with the previous research, size, profitability and firm’s age are positively related to CSR disclosure, and leverage is negatively associated with CSR disclosure.

목차

Abstract
1. Introduction
2. Theoretical framework and hypotheses
2.1. Literature reviews
2.2 CSR disclosure in Viet Nam
2.3 Hypothesis development
3. Research method
3.1. Sample description
3.2. Variables
3.3. Econometric models
4. Results
4.1. Descriptive analysis
4.2. Correlation Analysis
4.3. Regression Analysis
4.4. Robustness tests
5. Discussion and conclusions
References

저자

• Hang Thi Thuy Pham [ Student, First Author, College of Business Administration, Chonnam National University ]
• Sung-Chang Jung [ Professor, Corresponding Author, College of Business Administration, Chonnam National University ]
• Su-Yol Lee [ Professor, Corresponding Author, College of Business Administration, Chonnam National University ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  한국재무학회 학술대회

• 간기

  부정기

• 수록기간

  2006~2024

• 십진분류

  KDC 325 DDC 330