Các nhân tố ảnh hưởng đến công bố báo cáo phát triển bền vững tại các công ty kinh doanh xăng dầu thuộc Tập đoàn Xăng dầu Việt Nam

121. Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R., 2006. Multivariate data analysis . Uppersaddle River.

122. Haniffa, R. M., & Cooke, T. E., 2002. Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349. https://doi.org/10.1111/1467-6281.00112

123. Haniffa, R.M. and Cooke, T.E. 2005. The impact of culture and corporate governance on corporate social reporting. Journal of Accounting and Public Policy, Vol. 24 No. 5, pp. 391-430.

124. Hawken, P., & Shah, K., 1993. The ecology of commerce: A declaration of sustainability (No. HD60. H39 1993.). New York: HarperBusiness.

125. Healy, P.M. & Palepu, K.G., 2001. Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature. Journal of Accounting and Economics, 31 (2001), 405-440. https://doi.org/10.1016/S0165-4101(01)00018-0.

126. Henri, J. F., & Journeault, M., 2010. Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63-80. https://doi.org/10.1016/j.aos.2009.02.001.

127. Hernandez, M., 2008. Promoting stewardship behavior in organizations: A leadership model. Journal of Business Ethics, 80: 121–128. https://doi.org/10.1007/s10551-007-9440-2.

128. Hernandez, M., 2012. Toward an understanding of the psychology of stewardship. Academy of Management Review 2012, Vol. 37, No. 2, 172–193. https://doi.org/10.5465/amr.2010.0363.

129. Herzig, C., & Schaltegger, S. 2006. Corporate sustainability reporting. An overview. Sustainability accounting and reporting, 301-324.

130. Higgins RB, Diffenbach J., 1985. The impact of strategic planning on stock prices. The Journal of Business Strategy 6(2): 64–72.

Có thể bạn quan tâm!

Xem toàn bộ 255 trang tài liệu này.

131. Higgins, C., & Coffey, B., 2016. Improving how sustainability reports drive change: a critical discourse analysis. Journal of cleaner production, 136, 18- 29. https://doi.org/10.1016/j.jclepro.2016.01.101.

132. Hill ChWL, Jones TM., 1992. Stakeholder-agency theory. Journal of Management Studies 29(2): 131–154. https://doi.org/10.1111/j.1467- 6486.1992.tb00657.x

133. Hines, R. D., 1991. The FASB's conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organizations and Society, 16(4), 313-331. https://doi.org/10.1016/0361-3682(91)90025-A

134. Hitt, M., & Duane Ireland, R., 2017. The intersection of entrepreneurship and strategic management research. The Blackwell handbook of entrepreneurship, 45-63. https://doi.org/10.1002/9781405164214.ch3

135. Hossain, M., & Reaz, M. 2007. The determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Environmental Management, 14(5), 274-288.

136. Ijiri, Y., 1983. On the accountability-based conceptual framework of accounting. Journal of accounting and public policy, 2(2), 75-81.

137. Isabel Gallego-Álvarez Ivo Alexandre Quina-Custodio, 2016. Disclosure of corporate social responsibility information and explanatory factors , Online Information Review, Vol. 40 Iss 2 pp. http://dx.doi.org/10.1108/OIR-04-2015- 0116.

138. Ismaeel, M. and Zakaria, Z. 2020, Perception of preparers of sustainability reports in the Middle East, Meditari Accountancy Research, Vol. 28 No. 1, pp. 89-116.

139. Islam, M. A., & Deegan, C., 2008. Motivations for an organisation within a developing country to report social responsibility information. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513570810893272.

140. Jacobson, R. E. P., 1991. US Accounting: A National Emergency. Journal of AccountancyNovember, 54, 58.

141. Jasch, C., 1993. Environmental information systems in Austria. Social and Environmental Accountability Journal, 13(2), 7-9.

https://doi.org/10.1080/0969160X.1993.9665791.

142. Jennifer Ho, L. C., & Taylor, M. E. 2007. An empirical analysis of triple bottom‐line reporting and its determinants: evidence from the United States and Japan. Journal of International Financial Management & Accounting, 18(2), 123-150.

143. Jennings, D. and Zandbergen, P.A., 1995. Ecologically Sustainable Organizations: An Institutional Approach. The Academy of Management Review, 20 (4), 1015-1052. https://doi.org/10.5465/amr.1995.9512280034.

144. Jensen, M.C. and Meckling, W.H., 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360. https://doi.org/10.1016/0304-405X(76)90026-X.

145. Joh, S. W., 2003. Corporate governance and firm profitability: evidence from Korea before the economic crisis. Journal of financial Economics, 68(2), 287- 322. https://doi.org/10.1016/S0304-405X(03)00068-0.

146. Jones, M. J., 1996. Accounting for biodiversity: a pilot study. The British Accounting Review, 28(4), 281-303. https://doi.org/10.1006/bare.1996.0019.

147. Jones, M. J., 2003. Accounting for biodiversity: operationalising environmental accounting. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513570310505961.

148. Jorgensen, H. B., 1993. The “green account” of the Danish steel works Ltd. Social and Environmental Accountability Journal, 13(1), 2-5.

https://doi.org/10.1080/0969160X.1993.9665777.

149. José V. Frias-Aceituno, Lázaro Rodríguez-Ariza và Isabel M. Garcia-Sánchez 2012. Explanatory Factors of Integraed Sustainability and Financial Reporting. Business Strategy and the Environment. https://doi.org/10.1002/bse.1765.

150. Joudeh, A. H. M., Almubaideen, H. I., & Alroud, S. F. (2018). Environmental disclosure in the annual reports of the Jordanian mining and extraction companies. Journal of Economics Finance and Accounting, 5(1), 18-25.

151. Kessler, J.J., 1998. Monitoring of Environmental Qualities in Relation to Development Objectives. SNV Netherlands Development Organisation, The Hague, Netherlands.

152. Khan, H. U. Z. 2010. The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 52(2), 82-109.

153. Khan, A., Muttakin, M. B., & Siddiqui, J. 2013. Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of business ethics, 114(2), 207-223.

154. Khanh, H. T. M., & Tuan, N. A. 2018. Determinants of sustainability reporting: An empirical research on Vietnamese Listed companies. Science & Technology Development Journal-Economics-Law and Management, 2(2), 62- 73.

155. Kinney, W. R., Martin, R. D., & Martin, R., 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing, 13(1), 149-156.

156. Kiron, D., Kruschwitz, N., Haanaes, K., & Reeves, M., 2015. Joining forces: Collaboration and leadership for sustainability. MIT Sloan Management Review, 56(3).

157. Kolk, A., 2004. A decade of sustainability reporting: developments and significance. International Journal of Environment and Sustainable Development, 3(1), 51-64. https://doi.org/10.1504/IJESD.2004.004688.

158. Kolk, A. 2010. Multinationals and corporate social responsibility. Politeia, 26(98), 138-152.

159. KPMG, E. 2011. Green Power 2011. The KPMG Renewable Energy M and A report.

160. Kristensen, P., 2004. The DPSIR Framework, workshop on a comprehensive/detailed assessment of the vulnerability of water resources to environmental change in Africa using river basin approach. UNEP Headquarters, Nairobi, Kenya.

161. Lamberton, 2005. Sustainability accounting—a brief history and conceptual framework. Accounting Forum 29 (2005); 7–26.

https://doi.org/10.1016/j.accfor.2004.11.001.

162. Lang M, Lundholm R., 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 31(2): 246–271. DOI: 10.2307/2491273.

163. La Porta, R., Lopez‐de‐Silanes, F., Shleifer, A., & Vishny, R. W., 2000. Agency problems and dividend policies around the world. The journal of finance, 55(1), 1-33. https://doi.org/10.1111/0022-1082.00199 .

164. Laplume, A. O., Sonpar, K., & Litz, R. A. 2008. Stakeholder theory: Reviewing a theory that moves us. Journal of management, 34(6), 1152-1189.

165. Larrán Jorge, M., & Giner, B., 2002. The use of the Internet for corporate reporting by Spanish companies.

166. Lehman, G., 1999. Disclosing new worlds: a role for social and environmental accounting and auditing. Accounting, Organizations and society, 24(3), 217- 241. https://doi.org/10.1016/S0361-3682(98)00044-0.

167. Lien, N. T. H., Phong, N. D., & Dung, V. T. T. 2019. A study of the relationship between company characteristics and the level of disclosure on sustainability reporting of listed firms in mining, manufacturing and construction sectors of the Vietnamese stock market. Socio-Economic and Environmental Issues in Development, 89.

168. Lim, S. H., 2014. Accounting for environmental pollution in production function. Management of Environmental Quality: An International Journal. https://doi.org/10.1108/MEQ-08-2013-0087.

169. Liu, X., & Anbumozhi, V. 2009. Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. Journal of cleaner production, 17(6), 593-600.

170. Lozano, R., & Huisingh, D. 2011. Inter-linking issues and dimensions in sustainability reporting. Journal of cleaner production, 19(2-3), 99-107.

171. Lực, T. H., & Phước, T. T. 2019. Các yếu tố ảnh hưởng đến việc công bố báo cáo phát triển bền vững–trường hợp các doanh nghiệp tại Việt Nam. HCMCOUJS-KINH TẾ VÀ QUẢN TRỊ KINH DOANH, 14(2).

172. Lys, T., Naughton, J., Wang, C., 2015. Signaling through corporate accountability reporting. Journal of Accounting and Economics. 60(1), 56-72/ https://doi.org/10.1016/j.jacceco.2015.03.001.

173. Mahoney, L. S., Thorne, L., Cecil, L., & LaGore, W., 2013. A research note on standalone corporate social responsibility reports: Signaling or greenwashing?. Critical perspectives on Accounting, 24(4-5), 350-359. https://doi.org/10.1016/j.cpa.2012.09.008.

174. Marston C, Polei A, 2004. Corporate reporting on the Internet by German companies. International Journal of Accounting Information Systems 5(3): 285–311. https://doi.org/10.1016/j.accinf.2004.02.009.

175. Matta, R., Akhter, D., & Malarvizhi, D. P. 2019. Managers’ Perception on Factors Impacting Environmental Disclosure. Journal of management, 6(2).

176. Mathews, M. R., 1993. Socially responsible accounting. CRC Press.

177. Maunders, K., 1996. Environmental Accounting: Is it Necessarily an Oxymoron?. University of Hull, School of Management.

178. Myers S, Majluf NS., 1984. Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics 13(2): 187–221. (DOI): 10.3386/w1396

179. Meyer, J. and Rowan, B., 1977. Institutionalized organizations: formal structure as myth and ceremony. American Journal of Sociology, 83, 340-63.

180. Michael C.Jensen, William H.Meckling, 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (1976) 305-360. https://doi.org/10.1016/0304-405X(76)90026-X.

181. Milne, M. J., & Gray, R. H. 2007. The future of sustainability reporting, chapter 10. Sustainability, Accounting and Accountability, Routledge: London.

182. Mitchell, C. G., & Hill, T. 2009. Corporate social and environmental reporting and the impact of internal environmental policy in South Africa. Corporate Social Responsibility and Environmental Management, 16(1), 48-60.

183. Mudiyanselage, N. C. S. R. (2018). Board involvement in corporate sustainability reporting: evidence from Sri Lanka. Corporate Governance: The International Journal of Business in Society.

184. Mueller, D. C., 1977. The persistence of profits above the norm. Economica, 44(176), 369-380. https://doi.org/10.2307/2553570.

185. Mueller, S., 2011. Works councils and firm profits revisited. British Journal of Industrial Relations, 49, s27-s43. https://doi.org/10.1111/j.1467- 8543.2010.00829.x.

186. Neu, D., Warsame, H., & Pedwell, K., 1998. Managing public impresions: environmental disclosures in annual reports. Accounting, Organizations and Society, 23(3), 265–282. https://doi.org/10.1016/S0361-3682(97)00008-1.

187. NGUYEN, A. H., & NGUYEN, L. H. 2020. Determinants of sustainability disclosure: Empirical evidence from Vietnam. The Journal of Asian Finance, Economics, and Business, 7(6), 73-84.

188. Nguyen Xuan Hung, Le Anh Tuan, (2018). Reasearch on essential and possibility of applying Sustainable business reporting at companies under Viet Nam Oil and gas Group management Petro Viet Nam). iJournals: International Journal of Social Relevance & Concern, Volume 6 Issue12 December 2018. DOI: 10.26821/IJSRC.6.12.2018.61203.

189. Nikolaeva, R., & Bicho, M, 2011. The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting

standards. Journal of the Academy of Marketing Science, 39(1), 136-157. https://doi.org/10.1007/s11747-010-0214-5

190. Niresh, A., & Thirunavukkarasu, V., 2014. Firm size and profitability: A study of listed manufacturing firms in Sri Lanka. International journal of business and management, 9(4).

191. Nunnally, J. C. ,1978. Psychometric Theory 2nd ed.

192. OECD, 2003. OECD Environmental Indicators. OECD, Paris. http://www.oecd.org/environment/indicators-modelling-outlooks/ 24993546.pdf.

193. Onay, C., Ozsoz, E., & Helvacıoğlu, A. P. D. A. D., 2008. The impact of internet-banking on bank profitability-The case of Turkey. In 2008 Oxford Business &Economics Conference Program.

194. Orazalin, N., & Mahmood, M., 2018. Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry. Energy Policy, 121, 70-79.

https://doi.org/10.1016/j.enpol.2018.06.015

195. Oyelere P, Laswad F, Fisher R., 2003. Determinants of Internet financial reporting by New Zealand companies. Journal of International Financial Management and Accounting 14(1): 26–63. https://doi.org/10.1111/1467- 646X.00089.

196. Ozdemir, E.V., H€ardtlein, M., Jenssen, T., Zech, D., Eltrop, L., 2011. A confusion of tongues or the art of aggregating indicators e reflections on four projective methodologies on sustainability assessment. Renew. Sustain. Energy Rev. 15 (5), 2385-2396. https://doi.org/10.1016/j.rser.2011.02.021

197. Patten, D. M., 1991. Exposure, legitimacy, and social disclosure. Journal of Accounting and public policy, 10(4), 297-308. https://doi.org/10.1016/0278- 4254(91)90003-3.

198. Patton, J. M. 1992. Accountability and governmental financial reporting. Financial Accountability & Management, 8(3), 165-180.

https://doi.org/10.1111/j.1468-0408.1992.tb00436.x