Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2022.2053360
The effects of earning quality on sustainable reports: an empirical study from Vietnam
Hung Ngoc Dang
Cuong Duc Pham
Sažetak
Sustainable Reports have been specifically concerned by related
parties over the period, firstly by researchers in the developed
countries and spreading to the developing jurisdictions. The aim
of the research is to analyze the impact of the Earning Quality to
Sustainable Reports of non-financial firms listed on Vietnam financial market. The authors have used the combining method to
measure the Sustainable Reports disclosure level according to the
Global Reporting Initiatives 4 (GRI4) standard for 312 enterprises
in Vietnam during 2015- 2019. The research result has recognized
the positive effect of Earning Quality to Sustainable Reports while
measuring Earning Quality via the aspects of earnings management and the stability of earnings. Besides, the research has considered the impact of the state-owned, foreign-owned factors, the
audit quality and how the legislation policy relates to Sustainable
Reports in interaction with Earning Quality. The result of the study
suggests a number of cognitive enhancement recommendations
in the Sustainable Reports for Vietnam and similar countries.
Ključne riječi
Earnings quality; sustainable report; Vietnam
Hrčak ID:
303014
URI
Datum izdavanja:
31.3.2023.
Posjeta: 231 *