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The effects of earning quality on sustainable reports: an empirical study from Vietnam

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  • Hung Ngoc Dang
  • Cuong Duc Pham

Abstract

Sustainable Reports have been specifically concerned by related parties over the period, firstly by researchers in the developed countries and spreading to the developing jurisdictions. The aim of the research is to analyze the impact of the Earning Quality to Sustainable Reports of non-financial firms listed on Vietnam financial market. The authors have used the combining method to measure the Sustainable Reports disclosure level according to the Global Reporting Initiatives 4 (GRI4) standard for 312 enterprises in Vietnam during 2015- 2019. The research result has recognized the positive effect of Earning Quality to Sustainable Reports while measuring Earning Quality via the aspects of earnings management and the stability of earnings. Besides, the research has considered the impact of the state-owned, foreign-owned factors, the audit quality and how the legislation policy relates to Sustainable Reports in interaction with Earning Quality. The result of the study suggests a number of cognitive enhancement recommendations in the Sustainable Reports for Vietnam and similar countries.

Suggested Citation

  • Hung Ngoc Dang & Cuong Duc Pham, 2022. "The effects of earning quality on sustainable reports: an empirical study from Vietnam," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 35(1), pages 6705-6722, December.
    • Handle: RePEc:taf:reroxx:v:35:y:2022:i:1:p:6705-6722
    DOI: 10.1080/1331677X.2022.2053360
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    Cited by:

    1. Rasmi Meqbel & Mohammad Alta'any & Salah Kayed & Ahmed Al‐Omush, 2024. "Earnings management and sustainability assurance: The moderating role of CSR committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1769-1785, May.

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