Debates around sound corporate governance propose board diversity as a key attribute to sufficiently challenge executive management for stakeholder engagement. This study contributes to this debate by empirically investigating the effect of board diversity on corporate social disclosure (CSD) 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...

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 have established that firms' effectiveness can differ based on the differences among directors within a board, and between boards. However, studies have yet to establish the effectiveness of the diverse attributes of the board on firms' quality of earnings in an emerging market...

Access to quality early childhood education is a sustainable development goal towards empowering people in an emerging economy. The purpose of this study is to examine how the coronavirus disease impacted a small early childhood business in Vietnam, which experienced two waves of attacks....