Accounting Conservatism and ESG Disclosure: Empirical Research in Vietnamese Listed Firms
会計保守主義とESG開示：ベトナム上場企業における実証研究 (AI 翻訳)
Ngoc Pham Thi Bich, Trong Vu Quang, Giang Nguyen Minh, Nhinh Nguyen Thi
🤖 gxceed AI 要約
日本語
本研究は、ベトナムの非金融上場企業における会計保守主義とESG情報開示の関係を調査した。2018～2024年の186社・1,116観測値のパネルデータを用い、会計保守主義がESG開示を促進することを発見。企業規模、GRI採用、産業特性なども影響を与える。
English
This study examines the impact of accounting conservatism on ESG disclosure levels among Vietnamese listed non-financial firms. Using a panel dataset of 1,116 firm-year observations from 2018 to 2024, it finds that firms with higher accounting conservatism tend to increase ESG disclosure. Other determinants include firm size, GRI adoption, industry sensitivity, and leverage.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ベトナム市場におけるESG開示の決定要因を分析した本稿は、日本の投資家がベトナム企業を評価する際の参考となる。また、会計保守主義と開示の関係は日本の会計基準との比較にも示唆を与える。
In the global GX context
This paper contributes to the global understanding of determinants of ESG disclosure by providing evidence from an emerging market. The finding that accounting conservatism positively affects ESG disclosure offers insights for regulators and firms aiming to enhance transparency.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the link between accounting conservatism and ESG disclosure in an emerging market context.
🏢実務担当者:May inform corporate reporting strategies on how accounting policies influence ESG disclosure levels.
🏛政策担当者:Could guide regulators in understanding factors that affect ESG reporting quality.
📄 Abstract（原文）
This study investigates the impact of accounting conservatism on the level of Environmental, Social, and Governance (ESG) information disclosure among Vietnamese listed non-financial enterprises. Utilizing a panel dataset comprising 1,116 firm-year observations across 186 firms in the period from 2018 to 2024, we employ the Between-Effects Model (BEM) to examine the influence of accounting conservatism, alongside other determinants including firm size, GRI adoption, industry sensitivity, and leverage on ESG disclosure. The empirical findings reveal that firms with a higher accounting conservatism degree in financial statement demonstrate a significant tendency to increase their ESG disclosure. These results yield important policy implications for improving financial statement disclosure and promoting sustainable development reporting among non-financial enterprises listed on Vietnam Stock Exchange.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.28924/2291-8639-24-2026-85first seen 2026-05-15 18:05:07
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