The article looks at how companies in Vietnam report their social responsibility activities, the honesty of their CEOs, and how these factors affect their financial reporting. The study found that when companies disclose more about their social responsibility, they are more likely to manipulate their earnings to look better. On the other hand, companies with honest CEOs are less likely to engage in earnings manipulation. This suggests that some managers may use social responsibility reporting to hide their dishonest financial practices. The research also suggests that having trustworthy CEOs can help prevent misleading financial reporting.