Ấn phẩm:
The relationship between sustainable development investment and financial performance under the control of financial reporting information quality
Tóm tắt
Under the recent movement toward mutual benefits between companies and society, managers and investors are becoming more aware of the importance of investments into sustainable development instead of profit maximization as usual. In response to this movement, many boards of directors perceive investment into sustainable development to be their professionalism, integrity and responsibility in their business, hoping for a positive financial result. This paper is therefore to certify, under the control of financial reporting quality, the relationship between investments in sustainable development and its f inancial performance through quantitative research with data collected from annual reports and reports on sustainable development in stock market, together with websites of 160 companies, in the period from 2017 to 2021. The paper concludes that positive investments into sustainable development will increase market value for the enterprise. However, beneficial investments into sustainable development requires that top executives manage enterprise’s financial activities in proper manner to collect true financial data for appropriate decision making during sustainable project management.
Mô tả
Tác giả
Trinh Hiep Thien PhD
Tác giả khác
Người hướng dẫn
item.page.field1
Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2022
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Sustainable development , Financial reporting quality , Tobinq , Managerial accounting , Enterprise market value
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
