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09. Tạp chí

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Duyệt 09. Tạp chí theo Chủ đề "Accounting standards"

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  • Hình ảnh thu nhỏ
    Ấn phẩm
    The impact of accounting standards and CSR sustainability reporting on firm value
    (Học viện Tài chính, 2025) Nguyen Thi Thanh Thuy MSc; Nguyen Thi My An MSc; Huynh Tan Khuong MSc; Nguyen Minh Nha PhD
    This study aims to examine the impact of accounting standards and CSR sustainability reporting on firm value in term of Southwest Asia firms. Specifically, CSR sustainability reporting is considered as the moderating factor to the nexus between accounting standards and firm value. The data of 4,786 Southwest Asia firms was downloaded from Refinitiv Eikon, and the final sample for quantitative research being 1,873 firms in the 2019-2023 periods. Finally, the Maximum likelihood structural equation modelling has been employed to test the hypotheses. The result has indicated that high-quality accounting standards (e.g., IFRS) has a significant impact on firm value. And the CSR sustainability reporting has a significant moderating impact on the nexus between accounting standards and firm value. These findings benefit to improving the literature of high quality accounting standards, CSR sustainability reporting, and firm value.