期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2022
卷号：26
期号：2
页码：1-9
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study examines the effect of human resource accounting disclosure on firm value in Vietnam. Tobin’s Q is used as a firm value proxy while the human resource accounting disclosure is measured using unweighted human resource disclosure index by content analysis of the company’s annual report. The control variables considered in this study are firm profitability, firm size, financial leverage, foreign ownership, listing age, and auditor type. The population of the study comprises annual reports of nonfinancial listed firms in the Vietnam Stock Exchange between the periods of 2016-2018 out of which 81 are selected. Final sample of this study is 243 firm-year observations. The analysis technique used in this research is the multiple regression analysis models. The results show a positive association between human resource accounting disclosure and firm value. The findings provide new insight into the effect of the firms’ human resource accounting disclosure and firm value in the Vietnamese business context.
