... score matching and instrumental variable tests to mitigate endogeneity issues. Findings This study finds that board gender diversity, as a significant factor in corporate governance, positively influences social responsibility disclosure but lacks significance for environmental disclosure...

...Hien Khanh Duong; Huu Cuong Nguyen Purpose This study investigates how board gender diversity and audit firm quality moderate the relationship between anti-corruption disclosure (ACD) and earnings management (EM) among listed companies in Vietnam, highlighting governance mechanisms that mitigate...

... exposure are negatively associated with CODF. However, their impact becomes positive when these two variables are interacted with CSR performance. The study findings are robust across alternative measures of board gender diversity, different model specifications and approaches addressing the endogeneity...