Corporate social responsibility disclosure, CEO integrity and earnings management: Evidence from the Vietnam stock market
This paper investigates the impact of CSR disclosure and CEO integrity on earnings management. Analyzing a dataset of 750 firm-year observations of 150 Vietnam listed firms during the period from 2014 to 2018, the paper shows a significant positive effect of CSR disclosure on earnings manag...
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| Format: | Article |
| Language: | English |
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Growing Science
2022-01-01
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| Series: | Accounting |
| Online Access: | http://www.growingscience.com/ac/Vol8/ac_2021_153.pdf |