Dang, Hung Ngoc; Hoang, Khanh; Vu, Van Thuy; Nguyen, … - In: Asian Review of Accounting 29 (2021) 3, pp. 291-306
Purpose: This paper aims to investigate the linkage between corporate social responsibility (CSR) and earnings quality (EQ) in the context of Vietnam, an Asian emerging economy characterized by high growth for decades and a socialist orientation. As CSR firms are expected to have high EQ, there...