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The Effect of Water Disclosure on Firm Value in Vietnamese Listed Companies

Preprint · April 2022

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Khuong Nguyen Vinh Nguyen Tran Thai Ha

University of Economics and Law Saigon University
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Ha Manh Bui Liem Nguyen

Saigon University Ho Chi Minh City University of Economics and Law
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 Pol. J. Environ. Stud. Vol. X, No. X (2022),

www.pjoes.com
Original Research

The Effect of Water Disclosure on Firm Value

in Vietnamese Listed Companies
Nguyen Vinh Khuong1,2*, Tran Thai Ha Nguyen3,4, Ha Manh Bui5, Nguyen
Thanh Liem1,2, Phan Anh Quoc1,2, Duong Quynh Yen Nhi1,2, Nguyen Thi
Kim Loan1,2, Do Minh Thu1,2, Nguyen Quoc Bao1,2

1 University of Economics and Law, Ho Chi Minh City 700000, Vietnam

2 Vietnam National University, Ho Chi Minh City 700000, Vietnam.
3 Department of Business Administration, College of Management, Asia University,
Taichung 41354, Taiwan
4
Faculty of Finance and Accounting, Saigon University, Ho Chi Minh City 700000,
Vietnam
5 Department of Environmental Sciences, Saigon University, Ho Chi Minh City 700000,
Vietnam

Abstract:

This paper analyzes the impact of country disclosure on the firm value of listed companies in Viet Nam.
As the sharp increase in population and urbanization has led to the depletion of water resources, the
issue of water management is having an impact on the sustainable development of businesses. These
days stakeholders and investors are taking this issue more and more seriously, which leads to a business
disclosing country information that has a positive effect on their firm value. We use the quantitative
method through instrumental variables for a sample of 170 companies listed on the Ho Chi Minh Stock
Exchange and conducted from 2015-2019. The results of our study have shown that there is a positive
influence of information disclosure on corporate governance. Our research aims to provide additional
information for the current literature by providing further evidence for the field and suggesting solutions
for governments, stakeholders and companies.
Keywords: Water disclosure; Firm value.

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