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Corporate social responsibility and earning management : evidence from listed Vietnamese companies

Tran Ngoc Mai; Ha Tran Manh; Thuy Duong Phan - In: Cogent business & management 9 (2022) 1, pp. 1-15

The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies. Both accrual earning management (AEM) and real earning management (REM) are calculated on yearly basis from 2016-2020. Information on CSR...

Persistent link: https://www.econbiz.de/10014434985

Does corporate sustainable development still promote corporate financial performance during global crises? : empirical Study from China

Hamed, Ruba Subhi; Al-Shattarat, Wasim K.; Mahmood, Faisal - In: Cogent business & management 10 (2023) 1, pp. 1-16

The purpose of this study is to find out how the positive influence of corporate sustainable development on corporate financial performance alters during the two recent crises i.e. the global recession (2008-10) and COVID-19 (2019-20). The fixed effect modeling of panel data is applied in the...

Persistent link: https://www.econbiz.de/10014469993

Cash flow and financial distress of private listed enterprises on the Vietnam stock market : a quantile regression approach

Thuy Duong Phan; Thi Thanh Hoang; Ngoc Mai Tran - In: Cogent business & management 9 (2022) 1, pp. 1-13

The study evaluates the influence of cash flow on the financial distress of private listed enterprises on the Vietnamese stock market from 2010 to 2020. We use the data collected from the financial statements of 263 private non-financial enterprises listed on the Ho Chi Minh and Hanoi stock...

Persistent link: https://www.econbiz.de/10014436294