IDEAS home Printed from https://ideas.repec.org/a/mes/emfitr/v55y2019i2p272-288.html
   My bibliography  Save this article

Earnings Quality and Corporate Social Disclosure: The Moderating Role of State and Foreign Ownership in Vietnamese Listed Firms

Author

Listed:
  • Trang Cam Hoang
  • Indra Abeysekera
  • Shiguang Ma

Abstract

By investigating the effect of earnings quality (EQ) on corporate social disclosure (CSD) in the context of Vietnam, this study tests whether firms uphold managerial opportunism based on the agency theory or social responsibility based on stakeholder theory. It also tests the moderating effect of state and foreign ownership on the relationship between EQ and CSD. This study finds that the long-term perspective argument dominates in the relationship between EQ and CSD, indicating that EQ is positively and significantly associated with CSD. The study also finds that the increasing proportion of shares held by the government in firms weakens the relationship between EQ and CSD.

Suggested Citation

  • Trang Cam Hoang & Indra Abeysekera & Shiguang Ma, 2019. "Earnings Quality and Corporate Social Disclosure: The Moderating Role of State and Foreign Ownership in Vietnamese Listed Firms," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 55(2), pages 272-288, January.
    • Handle: RePEc:mes:emfitr:v:55:y:2019:i:2:p:272-288
    DOI: 10.1080/1540496X.2018.1521801
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/1540496X.2018.1521801
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/1540496X.2018.1521801?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. , Aisdl, 2020. "Tổng quan lý thuyết về trách nhiệm xã hội và hiệu quả tài chính của doanh nghiệp," OSF Preprints y5xke, Center for Open Science.
    2. Nguyen Vinh Khuong & Abdul Aziz Abdul Rahman & Abdelrhman Meero & Le Huu Tuan Anh & Nguyen Thanh Liem & Cao Thi Mien Thuy & Huynh Thi Ngoc Ly, 2022. "The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence," Sustainability, MDPI, vol. 14(5), pages 1-14, February.
    3. , Aisdl, 2020. "Corporate social responsibility and firm financial performance: A literature review," OSF Preprints aymk7, Center for Open Science.
    4. Mai, Nhat Chi, 2020. "Corporate social responsibility and firm financial performance: A literature review," OSF Preprints teyxm, Center for Open Science.
    5. Muljanto Siladjaja & Yuli Anwar & Ismulyana Djan, 2022. "The Relationship between Dividend Policy and Earnings Quality: The Role of Accounting Information in Indonesia’s Capital Market," Economies, MDPI, vol. 10(6), pages 1-23, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mes:emfitr:v:55:y:2019:i:2:p:272-288. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/MREE20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.