Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability

The aim of this study is to investigate the relationship between corporate social responsibility (CSR) disclosure and financial performance with the consideration of the mediating role of financial statement comparability (FSC) for a sample of Vietnamese listed firms. We used content analysis of the...

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Bibliographic Details
Published in:Sustainability 2021-09, Vol.13 (18), p.10077
Main Authors: Thuy, Cao Thi Mien, Khuong, Nguyen Vinh, Canh, Nguyen Thi, Liem, Nguyen Thanh
Format: Article
Language:English
Subjects:
Accounting
Competition
Competitive advantage
Content analysis
Corporate image
Corporate profits
Corporate social responsibility
Disclosure
Earnings management
Emerging markets
Financial disclosure
Financial statements
Hypotheses
International marketing
Legitimacy
Mediation
Reputations
Social aspects
Social responsibility
Stakeholders
Stock markets
Sustainability
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