The Impact of Capital Structure on Social Responsibility Disclosure of Listed Companies in Vietnam


Authors

  • Nguyen Hoang Thai VNU University of Economics and Business
DOI: https://doi.org/10.57110/jebvn.v3i5.169

Keywords:

Social responsibility disclosure, ownership structure, Vietnamese listed companies, Vietnam

Abstract

In this study, the author employed stakeholder theory and institutional theory to examine the relationship between ownership structure and social responsibility disclosure. The data collection comprises a total of 446 firms listed in Vietnam, covering a period from 2018 to 2021. According to the findings of this study, the proportion of major shareholders, state ownership, and foreign ownership has a positive effect on the degree to which Vietnamese businesses disclose information regarding their social responsibility. Moreover, two control variables, size and firm performance, were found to have empirical evidence demonstrating their relationship to the disclosure of corporate social responsibility information.

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Published

25-10-2023

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How to Cite

Nguyen Hoang Thai. (2023). The Impact of Capital Structure on Social Responsibility Disclosure of Listed Companies in Vietnam. VNU JOURNAL OF ECONOMICS AND BUSINESS, 3(5), 55. https://doi.org/10.57110/jebvn.v3i5.169

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Original Article