Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam

La Soa Nguyen, Manh Dung Tran, Thi Xuan Hong Nguyen, Quoc Hoi Le

Abstract


This research is conducted for assessing factors affecting disclosure levels of environmental accounting information of construction firms in Vietnam. Data were collected from 74 construction firms listed on Vietnam Stock Exchange for the period from 2013 to 2016. Based on quantitative research method, the disclosure levels of accounting information and factors affecting this level were scrutinized. The results indicate that the disclosure levels of environmental accounting information of construction firms tends to increase, especially in 2016. In addition, the results also point out that the level of disclosure is influenced by factors of firm size, profitability, financial leverage, number of years listed and independent audit. Through findings, some recommendations are given for improving the disclosure levels of environmental accounting information to satisfy the demand for information of the stakeholders in the context of integration.


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DOI: https://doi.org/10.5430/afr.v6n4p255

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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online)

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