Ấn phẩm:
The impact of accounting standards and CSR sustainability reporting on firm value
Tóm tắt
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.
Mô tả
Tác giả
Nguyen Thi Thanh Thuy MSc
Nguyen Thi My An MSc
Huynh Tan Khuong MSc
Nguyen Minh Nha PhD
Nguyen Thi My An MSc
Huynh Tan Khuong MSc
Nguyen Minh Nha PhD
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2025
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Accounting standards , Csr sustainability reporting , Firm value , Southwest asia firms
Bộ sưu tập
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
