Tác động của đặc điểm ban giám đốc và đặc điểm doanh nghiệp đến công bố trách nhiệm xã hội tại các ngân hàng thương mại Việt Nam
,
,
,
,
&
Article Sidebar
Main Article Content
Tóm tắt
Article Details
Tài liệu tham khảo
Adam, C. and Frost, G. R. R. (2006). Accessibility and functionlity of the corporate web site: Implication for sustainability reporting. Business Strategy and the Environment, 15 (4), pp. 275-287.
Hồ Thị Vân Anh (2013). Trách nhiệm xã hội và hiệu quả tài chính: bằng chứng từ các công ty niêm yết Việt Nam. Luận án Tiến sĩ, Trường Đại học Kinh tế Tp. Hồ Chí Minh.
Barnea, A. and Rubin, A. (2010). Corporate social responsibility as a conflict between shareholders. Journal of Business Ethics, 97 (1), pp. 71-86.
Bear, S., Rahman, N. and Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97 (2), pp. 207-221
Branco, M. C. and Rodrigues, L. L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83 (4), pp. 685-701.
Chiang, J. J. Taylor, S. E and Bower, J. E. (2015). Early adverity, neural development and information. Rewiev Article, 75 (8), pp. 887-907.
Chiu, S. I. (2014). The Relation between Life Stress and Smartphone Addiction on Taiwanese University Students: A Mediation Model of Learning Self-Efficacy and Social Self-Efficacy. Computer in Human Behavior. http://dx.doi.org/10.1016/j.chb.2014.01.024.
Cochran, P. L. and Wood, R. A. (1984). Corporate social responsibility and financial performance. Academy of Management Journal, 27 (1), pp. 42-56.
Cowen, S. S., Ferreri, L. B. and Parker, L. D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency- based analysis. Accounting, Organizations and Society, 12 (2), pp. 111-122.
Gulyás, A. (2009). Coporate social responsibility in the British media industries preliminary findings. Ter és Tarsadalom Journal, 23 (2), pp. 155-169.
Haniffa, R. M. and Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24 (5), pp. 391-430.
Ho, P. L. and Taylor, G. (2013). Corporate governance and different types of voluntary disclosure: Evidence from Malaysian listed firms. Pacific Accounting Review, 25 (1), pp. 4-29.
Holder-Webb, L., Cohen, J., Nath, L. and Wood, D. (2009). The supply of corporate social responsibility disclosures among U.S. firms. Journal of Business Ethics, 84 (4), pp. 497-527.
Janssen, D. (2017). Corporate Social Responsibility. Culture and Earnings Management. Master thesis, Raboud University Nijmegen, Netherlands.
Jizi, M. I., Salama, A., Dixon, R. and Stratling, R. (2013). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics, 125 (4), pp. 601-615.
Kaur, A. and K. Lodhia, S. (2014). The state of disclosures on stakeholder engagement in sustainability reporting in Australian local councils. Pacific Accounting Review, 26 (1/2), pp. 54-74.
Nguyễn Vĩnh Khương (2018). Quản trị công ty và công bố thông tin trách nhiệm xã hội tại các Ngân hàng Thương mại Việt Nam. Tạp chí Kinh tế và Phát triển, 254 (8), tr. 81-89.
Li, Q., Luo, W., Wang, Y. and Wu, L. (2013). Firm performance, corporate ownership, and corporate social responsibility disclosure in China. Business Ethics: A European Review, 22 (2), pp. 159-173.
Liao, L., Lin, T. P. and Zhang, Y. (2018). Corporate board and corporate social responsibility assurance: Evidence from China. Journal of Business Ethics, 150 (1), pp. 211-225.
Muttakin, M. B., Khan, A. and Subramaniam, N. (2015). Firm characteristics, board diversity and corporate social responsibility: evidence from Bangladesh. Pacific Accounting Review, 27 (3), pp. 353-372.
Oh, W. Y., Chang, Y. K. and Cheng, Z. (2014). When CEOcareer horizon problems matter for corporate social responsibility: The moderating roles of industry-level discretion and blockholder ownership. Journal of Business Ethics. doi:10.1007/s10551-014-2397-z.
Pathan, S. (2009). Strong boards, CEO power and bank risk-taking. Journal of Banking and Finance, 33 (7), pp. 1340-1350.
Pelled, L. H., Eisenhardt, K. and Xin, K. R. (1999). Exploring the black box: An analysis of work group diversity, conflict and performance. Administrative Science Quarterly, 44 (1), pp. 1-28.
Ullmann, A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. Academy of Management Review, 10 (3), pp. 540-557.
Võ Xuân Vinh và Trần Thị Phương Mai (2015). Lợi nhuận và rủi ro từ đa dạng hóa thu nhập của ngân hàng thương mại Việt Nam. Tạp chí Phát triển kinh tế, 26 (8), tr. 54-70
Watson, A., Shrives, P. and Marston, C. (2002). Voluntary disclosure of accounting ratios in the UK. The British Accounting Review, 34 (4), pp. 289-313.
Wood, D. J. (2010). Measuring corporate social performance: A review. International Journal of Management Reviews, 12, pp. 50-84.
Zheng, L., Balsara, N. and Huang, H. (2014). Regulatory pressure, blockholders and corporate social responsibility (CSR) disclosures in China. Social Responsibility Journal, 10 (2), pp. 226-245.