The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence

The study aims to provide empirical evidence on the impact of corporate social responsibility (CSR) and accounting comparability (AC) earnings persistence (EP) in listed firms Vietnamese stock market. Data were collected from 76 companies that have disclosure financial statements, annual reports, CSR market period 2014 2017. used Generalized Method Moments (GMM) regression method evaluate correlation. We believe AC a positive EP. helps contribute review previous studies relationship between disclosure, EP developing countries. points out some policy implications for regulators transparency an information increase basis maintaining