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

Author

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  • Nguyen Vinh Khuong

    (Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City 700000, Vietnam
    Vietnam National University, 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
    Vietnam National University, Ho Chi Minh City 700000, Vietnam)

  • Nguyen Thanh Liem

    (Vietnam National University, Ho Chi Minh City 700000, Vietnam
    Faculty of Finance and Banking, University of Economics and Law, Ho Chi Minh City 700000, Vietnam)

  • Cao Thi Mien Thuy

    (Vietnam National University, Ho Chi Minh City 700000, Vietnam
    Faculty of Finance and Banking, University of Economics and Law, Ho Chi Minh City 700000, Vietnam)

  • Huynh Thi Ngoc Ly

    (Vietnam National University, Ho Chi Minh City 700000, Vietnam
    Institute for Development and Research in Banking Technology, University of Economics and Law, Ho Chi Minh City 700000, Vietnam)

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.

Suggested Citation

  • 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.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:5:p:2752-:d:759390
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    References listed on IDEAS

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