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October 20, 2025Management

The Impact of Green Governance and the Moderating Role of Institutional Ownership on Financial Reporting Quality in VN-Allshare Listed Companies

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Authors

TPThanh Thuy PhamHHHùng Phạm Huy

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Overview

Analysis reveals green governance lacks direct impact on financial reporting quality; institutional ownership moderates this relationship.

Key Points

  • Green governance shows no significant direct effect on financial reporting quality, highlighting its limitations.
  • Institutional ownership positively moderates the impact of green governance on financial reporting quality, especially with substantive mechanisms.
  • Analysis utilized panel data from 346 non-financial companies over seven years, incorporating advanced regression methods.
  • Findings suggest meaningful green governance requires active monitoring by institutional shareholders, not just superficial governance.

Cite This Study

Pham et al. (2025) studied this question.

synapsesocial.com/papers/68f58f68ece7a5b64f47158fhttps://doi.org/10.62486/agma2025337
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  4. 4Green Investment Intensity and Corporate Financial Performance: Panel Data Evidence from Vietnam's Listed Enterprises2025
  5. 5CAPITAL OWNERSHIP STRUCTURE AND ITS IMPACT ON FINANCIAL REPORTING QUALITY: EVIDENCE FROM COMPANIES ON THE VIETNAM STOCK MARKET2025