摘要：This research is conducted for assessing the relationship between disclosure levels of environmental
accounting information and financial performance. Data were collected from the firms listed in
Vietnam from 2013 to 2017, including the firms disclosed and the ones did not disclose the environmental
accounting information. The study uses two regression models to investigate the relationship
between environmental accounting information and return on assets. The results indicate
that there was a close relationship between disclosure level of environmental accounting information
and financial performance. In addition, there was a difference in terms of financial performance
between the firms had not disclosed environmental accounting information and the ones
disclosed the environmental accounting information.
关键词：Environment accounting;Information disclosure;Financial performance;Accounting information
