The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence

Nguyen Vinh Khuong, Abdul Aziz Abdul Rahman, Abdelrhman Meero, Le Huu Tuan Anh, Nguyen Thanh Liem, Cao Thi Mien Thuy and Huynh Thi Ngoc Ly
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Nguyen Vinh Khuong: Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, Vietnam
Abdul Aziz Abdul Rahman: College of Business Administration, Kingdom University, Riffa 40434, Bahrain
Abdelrhman Meero: College of Business Administration, Kingdom University, Riffa 40434, Bahrain
Le Huu Tuan Anh: Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, Vietnam
Nguyen Thanh Liem: Vietnam National University, Ho Chi Minh City 700000, Vietnam
Cao Thi Mien Thuy: Vietnam National University, Ho Chi Minh City 700000, Vietnam
Huynh Thi Ngoc Ly: Vietnam National University, Ho Chi Minh City 700000, Vietnam

Sustainability, 2022, vol. 14, issue 5, 1-14

Abstract: The study aims to provide empirical evidence on the impact of corporate social responsibility (CSR) and accounting comparability (AC) on earnings persistence (EP) in listed firms on the Vietnamese stock market. Data were collected from 76 companies that have disclosure financial statements, annual reports, and CSR of companies and listed firms on the Vietnamese stock market in the period from 2014 to 2017. The study used the Generalized Method of Moments (GMM) regression method to evaluate the correlation. We believe that CSR and AC have a positive impact on EP. The study helps to contribute to a review of previous studies on the relationship between CSR disclosure, AC and EP in developing countries. The study points out some policy implications for regulators and firms on transparency in an information disclosure to increase AC and CSR on the basis of maintaining EP.

Keywords: corporate social responsibility; accounting comparability; earnings persistence (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:14:y:2022:i:5:p:2752-:d:759390

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