决定越南企业社会责任实践的关键因素及外资所有权的共同影响

IF 2.9 3区经济学 Q2 BUSINESS, FINANCE

Journal of Multinational Financial Management Pub Date : 2021-03-01 DOI:10.1016/j.mulfin.2020.100676

Rezaul Kabir , Hanh Minh Thai

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引用次数: 12

摘要

在新兴国家，企业的社会责任越来越坚定。分析企业社会责任实践的典型决定因素的研究往往导致相互矛盾的结果。在本研究中，我们研究了与新兴国家企业社会责任特别相关的公司治理决定因素。通过对越南上市公司的大样本分析，我们发现外资所有权、国际化取向、性别多样性和CEO教育对企业社会责任有正向影响。此外，我们发现外资所有权与国际化取向、性别多样性和CEO教育有显著的共同效应。该研究强调了新兴国家企业社会责任实践的关键驱动因素。

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Key factors determining corporate social responsibility practices of Vietnamese firms and the joint effects of foreign ownership

Corporate social responsibility is growing steadfast in emerging countries. Studies analyzing the factors that typically determine CSR practices of firms have often led to conflicting results. In this study, we examine corporate governance determinants that are specifically relevant to CSR in emerging countries. Analyzing a large sample of Vietnamese listed firms, we find that foreign ownership, international orientation, gender diversity, and CEO education positively influence CSR. Furthermore, we find significant joint effects of foreign ownership with international orientation, gender diversity and CEO education. The study highlights the key drivers of CSR practices of firms in emerging countries.

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来源期刊

Journal of Multinational Financial Management BUSINESS, FINANCE-

CiteScore

7.30

自引率

4.80%

发文量

审稿时长

30 days

期刊介绍： International trade, financing and investments have grown at an extremely rapid pace in recent years, and the operations of corporations have become increasingly multinationalized. Corporate executives buying and selling goods and services, and making financing and investment decisions across national boundaries, have developed policies and procedures for managing cash flows denominated in foreign currencies. These policies and procedures, and the related managerial actions of executives, change as new relevant information becomes available. The purpose of the Journal of Multinational Financial Management is to publish rigorous, original articles dealing with the management of the multinational enterprise. Theoretical, conceptual, and empirical papers providing meaningful insights into the subject areas will be considered. The following topic areas, although not exhaustive, are representative of the coverage in this Journal. • Foreign exchange risk management • International capital budgeting • Forecasting exchange rates • Foreign direct investment • Hedging strategies • Cost of capital • Managing transaction exposure • Political risk assessment • International working capital management • International financial planning • International tax management • International diversification • Transfer pricing strategies • International liability management • International mergers.