By investigating the effect of earnings quality on corporate social disclosure (CSD) in the context of Vietnam, this study tests whether firms uphold managerial opportunism based on the agency theory or social responsibility based on stakeholder theory. It also tests the moderating effect of...

Previous studies establish that firms effectiveness can differ based on the differences among directors within a board, and between boards. However, studies are yet to establish the effectiveness of the diverse attributes of the board on firms' social disclosure in an emerging market setting. A...

This paper empirically examines whether there is an association between financial reporting disclosure quality and sustainability disclosure quality of the top 100 socially reputed Chinese listed firms. The paper computed financial disclosure quality by empirically combining earning qualities of...