Corporate social responsibility and earning management: Evidence from listed Vietnamese companies

نویسندگان

چکیده

The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management listed Vietnamese companies. Both accrual (AEM) real (REM) are calculated on yearly basis from 2016–2020. Information CSR extracted top 100 sustainable businesses announced by Vietnam Chamber Commerce Industry (VCCI). Using Feasible Generalized Least Squares (FGLS) method, study finds negative relationship management. High socially responsible firms less likely engage in manipulation, for both AEM REM. In other words, these obscure true economic performance changing accounting methods or altering business transactions. first impact REM context Vietnam. It also provides important implications shareholders, stakeholders related authorities using as a sign quality reported financial information.

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ژورنال

عنوان ژورنال: Cogent Business & Management

سال: 2022

ISSN: ['2331-1975']

DOI: https://doi.org/10.1080/23311975.2022.2114303