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The study examines the impact of company size, industry sensitivity, government ownership, liquidity and company age on Corporate Social Responsibility Disclosure (CSRD) in 2019 annual reports of listed companies on the Vietnam stock market. We also consider the relationship between CSRD and the financial performance measured by return on assets (ROA) and return on equity (ROE). This study uses descriptive statistics and regression methods to test research hypotheses. The empirical findings show that company characteristics, including firm size, liquidity, government ownership and environmental industry sensitivity, are positively associated with firms’ CSRD level. Firm age does not influence the CSRD of listed companies. The CSRD significantly affects both ROA and ROE. Our study provides several suggestions to promote the CSR information disclosure of listed companies and enhance their social responsibility for sustainable development.
Thanh Nguyen; Quang Vu; Duc Nguyen; Hoang Le. Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam. Sustainability 2021, 13, 8197 .
AMA StyleThanh Nguyen, Quang Vu, Duc Nguyen, Hoang Le. Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam. Sustainability. 2021; 13 (15):8197.
Chicago/Turabian StyleThanh Nguyen; Quang Vu; Duc Nguyen; Hoang Le. 2021. "Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam." Sustainability 13, no. 15: 8197.
In the context of 4th Industrial Revolution, the application of information technology to optimize business processes is more popular. Resource planning system (ERP) is applied by enterprises as an efficient solution to save costs and manage resources effectively. Besides, the application of ERP creates accounting benefits for end users. We conduct this study to determine the accounting benefits of ERP application. At the same time, we explore the relationship between these accounting benefit and user satisfaction. To achieve the aims of this research, the study employed empirical techniques like the Exploratory Factor Analysis (EFA) and Multiple Linear Regression. Research results show that a number of accounting benefits derived from the application of ERP that focus on the following four dimensions: operational, information technology, organizational, and management. The study provided evidence of the relationship between accounting benefits in terms of ERP application and user satisfaction as accountants.The study contributed to encourage Vietnamese enterprises to apply ERP to increase the value of accounting benefits. From there, these benefits contribute to providing timely and flexible information for management levels.
Hung NguyenThanh; Minh Thanh Do; Quang Trong Vu. Relationship between accounting benefits and ERP user satisfaction in the context of the fourth industrial revolution. International Journal of Scientific Research and Management 2020, 8, 1615 -1625.
AMA StyleHung NguyenThanh, Minh Thanh Do, Quang Trong Vu. Relationship between accounting benefits and ERP user satisfaction in the context of the fourth industrial revolution. International Journal of Scientific Research and Management. 2020; 8 (2):1615-1625.
Chicago/Turabian StyleHung NguyenThanh; Minh Thanh Do; Quang Trong Vu. 2020. "Relationship between accounting benefits and ERP user satisfaction in the context of the fourth industrial revolution." International Journal of Scientific Research and Management 8, no. 2: 1615-1625.