This study investigates the relationship between insider trading and managerial discretion in the context of the young and fast-growing stock market of Vietnam during the 2006-2017 period. Using alternative estimates of discretionary accruals quality (DACCR) as proxies for managerial discretion,...

The emergent social demand on firms to communicate their environmental, social, and governance (ESG) activities to the public poses increasing pressures on corporate reporting and construes different corporate reactions. This study investigates the relationship between board co-option and ESG...