English
18 (2) 2023
Công bố thông tin trách nhiệm xã hội của doanh nghiệp và bất cân xứng thông tin: Bằng chứng thực nghiệm tại Việt Nam
-
Trường Đại học Kinh tế-Luật, Thành phố Hồ Chí Minh
Đại học Quốc gia Thành phố Hồ Chí Minh ,
Việt Nam
Ngày nộp: 28-03-2022
Ngày duyệt đăng: 29-04-2022 Ngày xuất bản: 10-08-2022
Tóm tắt
Chỉ số JEL
Từ khóa
Trích dẫn:
Cao, T. T. M., Trinh, T. Q., Nguyen, K. V., & Nguyen, L. T. (2023). Công bố thông tin trách nhiệm xã hội của doanh nghiệp và bất cân xứng thông tin: Bằng chứng thực nghiệm tại Việt Nam [Corporate social responsibility and information asymmetry: Empirical evidence from Vietnam]. Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh – Kinh tế và Quản trị Kinh doanh, 18(2), 55-65. doi:10.46223/HCMCOUJS.econ.vi.18.2.2220.2023
Tài liệu tham khảo
Barnea, A., & Rubin, A. (2010). Corporate social responsibility as a conflict between shareholders. Journal of Business Ethics, 97(1), 71-86.
Cao, Y., Myers, L. A., & Omer, T. C. (2012). Does company reputation matter for financial reporting quality? Evidence from restatements. Contemporary Accounting Research, 29(3), 956-990.
Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate social responsibility and access to finance. Strategic Management Journal, 35(1), 1-23.
Cho, S. Y., Lee, C., & Pfeiffer, R. J. Jr. (2013). Corporate social responsibility performance and information asymmetry. Journal of Accounting and Public Policy, 32(1), 71-83.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4/5), 303-327.
Cui, J., Jo, H., & Na, H. (2012). Does corporate social responsibility reduce information asymmetry. Journal of Banking and Finance, 5206(408), 1-43.
Cui, J., Jo, H., & Na, H. (2018). Does corporate social responsibility affect information asymmetry? Journal of Business Ethics, 148(3), 549-572.
Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review, 86(1), 59-100.
El Ghoul, S., Guedhami, O., Kwok, C. C., & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital? Journal of Banking & Finance, 35(9), 2388-2406.
Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge, UK: Cambridge University Press.
Gelb, D. S., & Strawser, J. A. (2001). Corporate social responsibility and financial disclosures: An alternative explanation for increased disclosure. Journal of Business Ethics, 33(1), 1-13.
Global Sustainability Standards Board. (2016). Consolidated set of gri sustainability reporting standards 2016. Truy cập ngày 25/02/2022 tại http://www.ekvilib.org/wp-content/uploads/2018/03/GRI-standardi-2016.pdf
Hao, D. Y., Qi, G. Y., & Wang, J. (2018). Corporate social responsibility, internal controls, and stock price crash risk: The Chinese stock market. Sustainability, 10(5), 1-22.
Hong, H., & Kacperczyk, M. (2009). The price of sin: The effects of social norms on markets. Journal of Financial Economics, 93(1), 15-36.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, 106(1), 53-72.
Jo, H., & Na, H. (2012). Does CSR reduce firm risk? Evidence from controversial industry sectors. Journal of Business Ethics, 110(4), 441-456.
Kim, Y., Li, H., & Li, S. (2014). Corporate social responsibility and stock price crash risk. Journal of Banking & Finance, 43, 1-13.
Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761-796.
Krishnamurti, C., Shams, S., & Velayutham, E. (2018). Corporate social responsibility and corruption risk: A global perspective. Journal of Contemporary Accounting & Economics, 14(1), 1-21.
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86-108.
Lu, C.-W., & Chueh, T.-S. (2015). Corporate social responsibility and information asymmetry. Journal of Applied Finance and Banking, 5(3), 105-122.
Lys, T., Naughton, J. P., & Wang, C. (2015). Signaling through corporate accountability reporting. Journal of Accounting and Economics, 60(1), 56-72.
Martínez-Ferrero, J., Rodríguez-Ariza, L., García-Sánchez, I.-M., & Cuadrado-Ballesteros, B. (2018). Corporate social responsibility disclosure and information asymmetry: The role of family ownership. Review of Managerial Science, 12(4), 885-916.
Naqvi, S. K., Shahzad, F., Rehman, I. U., Qureshi, F., & Laique, U. (2021). Corporate social responsibility performance and information asymmetry: The moderating role of analyst coverage. Corporate Social Responsibility and Environmental Management, 28(6),
1549-1563.
Nguyen, H. V., Agbola, F. W., & Choi, B. (2019). Does corporate social responsibility reduce information asymmetry? Empirical evidence from Australia. Australian Journal of Management, 44(2), 188-211.
Peterson, K., Schmardebeck, R., & Wilks, T. J. (2015). The earnings quality and information processing effects of accounting consistency. The Accounting Review, 90(6), 2483-2514.
Petrovits, C. M. (2006). Corporate-sponsored foundations and earnings management. Journal of Accounting and Economics, 41(3), 335-362.
Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review, 16(3), 160-177.
Raithel, S., & Schwaiger, M. (2015). The effects of corporate reputation perceptions of the general public on shareholder value. Strategic Management Journal, 36(6), 945-956.
Refinitiv. (n.d.). Truy cập ngày 10/12/2021 tại https://www.refinitiv.com
Roodman, D. (2009). How to do xtabond2: An introduction to difference and system GMM in Stata. The Stata Journal, 9(1), 86-136.
Spence, M. (1978). Job market signaling. In Uncertainty in economics (pp. 281-306). Cambridge, UK: Elsevier.
Surroca, J., Tribó, J. A., & Waddock, S. (2010). Corporate responsibility and financial performance: The role of intangible resources. Strategic Management Journal, 31(5),
463-490.
Tabachnick, B. G., Fidell, L. S., & Ullman, J. B. (2007). Using multivariate statistics (Vol. 5, pp. 481-498). Boston, MA: Pearson.
Wang, S., Huang, W., Gao, Y., Ansett, S., & Xu, S. (2015). Can socially responsible leaders drive Chinese firm performance? Leadership & Organization Development Journal, 36(4), 435-450.
Wu, C.-M., & Hu, J.-L. (2019). Can CSR reduce stock price crash risk? Evidence from China’s energy industry. Energy Policy, 128, 505-518.
Yessica, H. M., Ganis, S. E., & Erwin, S. (2017). The role of corporate social responsibility disclosure toward company stock price crash risk. Russian Journal of Agricultural and Socio-Economic Sciences, 68(8), 197-208.
Yoon, B., & Lee, J.-H. (2019). Corporate social responsibility and information asymmetry in the Korean market: Implications of chaebol affiliates. The Journal of Asian Finance, Economics and Business, 6(1), 21-31.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.