Tác động của hoạt động phát triển bền vững đến hiệu quả tài chính của các doanh nghiệp Đông Nam Á: Vai trò của mức độ cạnh tranh thị trường
DOI:
https://doi.org/10.24311/jabes/2023.34.11.5Từ khóa:
Hoạt động phát triển bền vững, Hiệu quả tài chính, Mức độ cạnh tranh thị trường, Đông Nam ÁTóm tắt
Bài báo nghiên cứu tác động của việc thực hiện các hoạt động phát triển bền vững đến hiệu quả tài chính của doanh nghiệp ở các nước Đông Nam Á, đặc biệt chú ý đến ảnh hưởng của mức độ cạnh tranh thị trường. Sử dụng dữ liệu bảng trong giai đoạn 2004–2019, bài báo chỉ ra rằng với các doanh nghiệp hoạt động ở thị trường Đông Nam Á, các hoạt động phát triển bền vững có tác động tích cực đến hiệu quả tài chính của doanh nghiệp. Tuy nhiên, tác động tích cực này chỉ tồn tại ở các thị trường có áp lực cạnh tranh cao mà không có ý nghĩa thống kê ở các thị trường có áp lực cạnh tranh thấp. Kết quả nghiên cứu không đổi khi áp dụng các kiểm định tính vững như sử dụng các đo lường khác nhau của hiệu quả tài chính hay sử dụng các mô hình kinh tế lượng khác nhau.
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