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

Trang Cam Hoang, Indra Abeysekera and Shiguang Ma

Emerging Markets Finance and Trade, 2019, vol. 55, issue 2, 272-288

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.

Date: 2019
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DOI: 10.1080/1540496X.2018.1521801

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