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Previous studies have established that firms’ effectiveness can differ based on the differences among directors within a board, and between boards. However, studies have yet to establish the effectiveness of the diverse attributes of the board on firms’ quality of earnings in an emerging market setting such as Vietnam. This study investigates the effect of board diversity on earnings quality in a sample of Vietnamese listed firms. The two dimensions of board diversity measures in this study cover a wide range of structural and demographic attributes of board of directors, using a diversity‐of‐boards index (dissimilarities among firm boards, i.e., board structure) and a diversity‐in‐boards index (dissimilarities among directors within a board, i.e., demographic attributes of board members). Earnings quality is an aggregate measure compiled from four accounting‐based measures of earnings quality: accruals quality, earnings persistence, earnings predictability and earnings smoothness. We find a significant, positive linear relationship between diversity of boards and earnings quality, while the relationship between diversity in boards and earnings quality is non‐linear, with a U‐shaped curve.

Organizational justice, diversity, and inclusion are central tenets of social equity in public organizations. This study explores the effects of diversity management and inclusive leadership practices on employees' perceptions of organizational justice. Drawing from FedScope and the 2019 Federal Employee Viewpoint Survey, we find that an increase in the number of women and Black, Indigenous and other People of Color (BIPOC) is not sufficient to improve employees' perceptions toward organizational justice; rather, as workforce diversity increases, the perception of organizational justice decreases when the relationship is moderated by an active form of diversity management, such as an organization's policies and programs to promote heterogeneous workgroups. The results suggest that as workplace diversity increases, inclusive leadership practices positively influence organizational justice. The findings also indicate that the impact of diversity and inclusion on employees' perceptions of organizational justice differs by gender and race.

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By investigating the effect of earnings quality on corporate social disclosure (CSD) in the context of Vietnam, this study tests whether firms uphold managerial opportunism based on the agency theory or social responsibility based on stakeholder theory. It also tests the moderating effect of state and foreign ownership on the relationship between earnings quality and CSD. This study finds that the long-term perspective argument dominates in the relationship between earnings quality and CSD, indicating that earnings quality is positively and significantly associated with CSD. The study also finds that the increasing proportion of shares held by the government in firms weakens the relationship between earnings quality and CSD.