Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability

Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability

The aim of this study is to investigate the relationship between corporate social responsibility (CSR) disclosure and financial performance with the consideration of the mediating role of financial statement comparability (FSC) for a sample of Vietnamese listed firms. We used content analysis of the...

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Bibliographic Details
Main Authors: Cao Thi Mien Thuy, Nguyen Vinh Khuong, Nguyen Thi Canh, Nguyen Thanh Liem
Format: Article
Language:English
Published: MDPI AG 2021-09-01
Series:Sustainability
Subjects:
corporate social responsibility disclosure
financial statement comparability
financial performance
mediation effect
Online Access:https://www.mdpi.com/2071-1050/13/18/10077

Internet

https://www.mdpi.com/2071-1050/13/18/10077

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