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001 VNU130136629
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040 _aISVNU
_bvie
_cISVNU
_eaaacr2
041 0 _avie
044 _avm
082 7 4 _a657
_214
090 _a657
_bNG-L 2011
100 1 _aNgô, Thị Linh
245 1 4 _aThe impact of corporate social responsibility on the financial performance of the firms :
_bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán /
_cNgô Thị Linh ; Nghd. : Phạm, Đức Hiếu
260 _aHà Nội :
_bKQT,
_c2011
300 _a41 tr. +
_e1 CD-ROM
502 _aKhóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012
520 _aDoes CSR impact on firms' profits? CSR will lead to increase or decrease of financial performance of the firms. Firms face complex market conditions, external effects and asymmetric information which may lead to market failure and sub‐optimal profits. In the literature, market failures could build the theoretical base for corporate social responsibility (CSR) implementation by firms. In fact, firms in competitive markets could use CSR as a management tool to gain more profits through diversification. Further, the implementation of CSR requires the detection of future trends and developments which makes the firms more stable to sudden events. Therefore, CSR may offer firms the opportunity to gain higher profits than they would get without CSR. Alternatively, CSR could lead to higher costs and thus to worse financial performance. Many studies are taken in which the method of study is quantitative or using the KLD data base. In this study, I will examine the relationship of CSR and financial performance in a different view and different method. This study makes clear relationship in the aspect of identifying the costs and benefits of CRS, how those costs and benefits will affect the accounting earnings or profits of the firms. Those issues will be improved by the case of Vedan and Unilever in Vietnam.
653 _aK5A -2011
653 _aKế toán
653 _aKhóa luận chương trình HELP
653 _aQuản trị kinh doanh
700 1 _aPhạm, Đức Hiếu,
_engười hướng dẫn
913 _aKhoa Quốc tế 01
914 _aNgô Thị Bích Thúy
942 _2ddc
_cTH
999 _c6877
_d6877