원문정보
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
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