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

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  • Ngoc Mai Tran
  • Manh Ha Tran
  • Thuy Duong Phan

Abstract

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

Suggested Citation

  • Ngoc Mai Tran & Manh Ha Tran & Thuy Duong Phan, 2022. "Corporate social responsibility and earning management: Evidence from listed Vietnamese companies," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2114303-211, December.
    • Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2114303
    DOI: 10.1080/23311975.2022.2114303
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    Cited by:

    1. He, Guanming & Li, Zhichao & Yu, Ling & Zhou, Zhanqiang, 2023. "Contribution to poverty alleviation: A waste or benefit for corporate financing?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 89(C).
    2. Marek Nagy & Katarina Valaskova & Pavol Durana, 2022. "The Effect of CSR Policy on Earnings Management Behavior: Evidence from Visegrad Publicly Listed Enterprises," Risks, MDPI, vol. 10(11), pages 1-14, October.
    3. TAIBAT, Adebukola Atoyebi. & ABDULLAH, Ayodele Zakariyah. & TUBOSUN, Najim Oladosu, 2024. "Impact of Corporate Social Responsibility Practices on the Earnings Quality of Listed Oil and Gas Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 850-861, August.

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