Factors Affecting the Implementation of Environmental Accounting by Construction Companies Listed on the Ho Chi Minh Stock Exchange

• 발행기관: 한국유통과학회
• 저자명: Thi Mai Huong NGUYEN Thi Kim Tuyen NGUYEN Thi Thao Vi NGUYEN
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.8, 269~280쪽, 전체 12쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.08.30

영문 초록

The study investigates Environmental Accounting Information (EAI) as well as factors affecting the environmental accounting implementation by the construction firms listed on the Ho Chi Minh Stock Exchange (HOSE);Vietnam. After eliminating seven enterprises that lacked data;the authors selected a sample of 112 observations from 28 construction businesses listed on the Ho Chi Minh Stock Exchange in the period 2015-2018. This study uses research data extracted from the companies’ annual reports. Then;the data are analyzed by Stata 13 software;including descriptive statistics;correlation coefficient analysis;regression analysis of table data using estimation methods (Pooled OLS;REM;FEM);and testing of model defects (heteroskedasticity test;multicollinearity test;autocorrelation test). The results show that construction companies listed on the Ho Chi Minh Stock Exchange have out factors affecting the environmental accounting implementation by these enterprises;including independent audit firm and listed time. While the independent auditor firm has a positive and significant impact;the listed time has a negative influence. In addition;our study has confirmed the role of institutional factors affecting the disclosure level of EAI on the implementation of environmental accounting by construction enterprises listed on the Ho Chi Minh Stock Exchange.

목차

1. Introduction

2. Literature Review

3. Methodology

4. Results

5. Discussion

6. Conclusion

References

키워드

Environmental Accounting Environmental Information Environmental disclosure Ho Chi Minh Stock Exchange Vietnamese Construction Companies