Ấn phẩm:
Factors affecting information disclosure on social responsibility at food and beverage enterprises in Vietnam
Tóm tắt
The study focuses on determining the factors affecting information disclosure of social responsibility of food and beverage enterprises in Vietnam. The authors use the fixed effect model (FEM) and random effect model (REM) to analyze data collected from the financial statements of 31 companies listed on the Vietnam stock market during the period of 2014-2020. Results show that: (1) the REM model is suitable; (2) the factors affecting the information disclosure of social responsibility include the Gender of the Chairman of the Board of Directors, the Production sector of the enterprise, Ownership percentage of the CEO, and Number of board members with university degrees or higher
Mô tả
Tác giả
Nguyen Thi Hien MA
Nguyen Thi Lien Huong MA
Dang Thi Minh Nguyet PhD
Nguyen Thu Huong PhD
Do Thuy Linh MA
Nguyen Thi Lien Huong MA
Dang Thi Minh Nguyet PhD
Nguyen Thu Huong PhD
Do Thuy Linh MA
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2023
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Information disclosure , Social responsibility , Food and beverage enterprises , FEM model , REM model
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
