期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：5
页码：1-10
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study investigated the level of compliance with mandatory social and environmental disclosure in Vietnam Stock Exchange for the year of 2016. A mandatory socio-environmental disclosure index was developed according to the Circular No. 155/2015/TT-BTC, which companies listed in the stock market were obliged to adopt since 2016, and was utilized for the quantification of the extent of mandatory disclosure. The connection between mandatory disclosure and some specific company characteristics was also investigated. The findings showed that the extent of mandatory socio-environmental disclosure was significant correlated with company size, leverage, profitability, and listing age. However, the correlation between mandatory socio-environmental disclosure and audit firm, industrial sectors is not statistically significant..
关键词：Social and Environmental Disclosure;Mandatory;Listed Company;Vietnam
