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

Nguyet Nguyen Thi Thu ()
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Nguyet Nguyen Thi Thu: University of Economics HCM City

A chapter in Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022), 2023, pp 374-385 from Springer

Abstract: 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.

Keywords: Sustainable Development Information; Financial Reporting Quality (FRQ); Listed Company (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-150-0_25

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DOI: 10.2991/978-94-6463-150-0_25

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