Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in The World of Uncertainties (ICECH 2022)

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Financial Reporting Quality and Sustainable Development Information: Evidence from Vietnamese Listed Firms

Authors
Nguyet Nguyen Thi Thu1, *
1University of Economics HCM City, Ho Chi Minh City, Vietnam
*Corresponding author. Email: thunguyet4497@ueh.edu.vn
Corresponding Author
Nguyet Nguyen Thi Thu
Available Online 23 May 2023.
DOI
10.2991/978-94-6463-150-0_25How to use a DOI?
Keywords
Sustainable Development Information; Financial Reporting Quality (FRQ); Listed Company
Abstract

Sustainable development information is a form of reporting on the implementation of social and environmental responsibilities that must be included in the company’s annual report or sustainable report. However, how extensive or how much this information must release is still voluntary. This motivated us to research sustainable development information in the context of Vietnam. So that, this study attempts to examine the relationship between financial reporting quality and the level of sustainable development information. The research has followed the quantitative data collection methods with a sample of 262 Vietnamese listed firms in 2018 and run the multiple regression to test the hypotheses. The results indicated that financial reporting quality through accounting conservatism positively affects the extent of sustainable development information. The results add to the body of literature and inform future research on sustainable development information. From the management aspect, the results help investors recognize the motivation that company disclose this information.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in The World of Uncertainties (ICECH 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
23 May 2023
ISBN
10.2991/978-94-6463-150-0_25
ISSN
2352-5428
DOI
10.2991/978-94-6463-150-0_25How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nguyet Nguyen Thi Thu
PY  - 2023
DA  - 2023/05/23
TI  - Financial Reporting Quality and Sustainable Development Information: Evidence from Vietnamese Listed Firms
BT  - Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in The World of Uncertainties (ICECH 2022)
PB  - Atlantis Press
SP  - 374
EP  - 385
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-150-0_25
DO  - 10.2991/978-94-6463-150-0_25
ID  - NguyenThiThu2023
ER  -