Hien Thi Tran
Foreign Trade University
AccountingCorporate social responsibilityBusinessStakeholder theoryStakeholder engagement
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Publications 2
#1Hanh Thi Song Pham (SHU: Sheffield Hallam University)H-Index: 1
#2Hien Thi Tran (Foreign Trade University)H-Index: 1
Purpose: This paper aims to investigate the effects of board model and board independence on corporate social responsibility (CSR) disclosure of multinational corporations (MNCs). Design/methodology/approach: The authors developed an empirical model in which CSR disclosure is the dependent variable and board model (two-tier vs one-tier), board independence (a proportion of independent directors on a board) and the interaction variable of board model and board independence together with several v...
1 CitationsSource
#1Hien Thi Tran (Foreign Trade University)H-Index: 1
Purpose The purpose of this paper is to examine how and why disclosure of corporate social responsibility (CSR) information was influenced by independent directors in Japan and the USA. Design/methodology/approach The author used a pooled cross-sectional data set of 498 Fortune Japanese and American firms between 2006 and 2011 and fixed effects estimation method. The author analysed the results by employing a comparative approach between the two national contexts. Findings This study found that ...