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VNUHCM Journal of

Economics, Business and Law

An official journal of Viet Nam National University Ho Chi Minh City, Viet Nam

ISSN: 3126-3259
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The corporate social responsibility and dividend policy of listed firms in Ho Chi Minh stock exchange: The threshold regression model analysis

Quyet Nguyen 1
Nga Thi Hang Phan 1, *

  1. College of Finance and Customs
Correspondence to: Nga Thi Hang Phan, College of Finance and Customs. Email: [email protected].
Volume & Issue: Vol. 1 No. Q3 (2017) | Page No.: 64-71 | DOI: 10.32508/stdjelm.v1iQ3.459
Published: 2017-12-31

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Copyright © 2017 by the author(s).

This article is published with open access by Viet Nam National University Ho Chi Minh City, Viet Nam. This article is distributed under the terms of the Creative Commons Attribution License (CC-BY 4.0) which permits any use, distribution, and reproduction in any medium, provided the original author(s) and the source are credited. 

Abstract

The objective of this paper is to examine the relationship between the corporate social responsibility (CSR) and dividend policy of listed firms in Ho Chi Minh Stock Exchange (HOSE) in the period of 5-year (from 2012 to 2016), and find out the optimal level of threshold of CSR variable. Previous researches are canvassed thoroughly for theoretical background and the threshold regression model is employed. The results of study indicate that there is a “single threshold” CSR which affects dividend policy.

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