Le, Hang Ngoc My; O’Connell, Brendan Thomas; Safari, … - In: Meditari Accountancy Research 30 (2021) 3, pp. 524-561
Purpose: Drawing from Upper-Echelons Theory (UET), this paper aims to examine whether an increasing number of board members studying and working overseas, especially in Anglo countries, provides some impetus for increased corporate environmental disclosures (CED) in Vietnam....