Article2015

The effect of national culture on the association between profitability and corporate social and environmental disclosure

Hichem Khlif · Khaled Hussainey · Imen Achek

108 citations0/0 files storedMeditari Accountancy Research

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

Purpose – This paper aims to investigate the moderating effect of cultural dimensions (masculinity, individualism and long-term orientation) on the association between profitability and corporate social and environmental disclosure (CSED). Design/methodology/approach – The authors apply the meta-analysis technique developed by Hunteret al.(1982) and Hunter and Schmidt (2000) for a sample of 48 published studies over the period of the past 20 years. Findings – The authors find that masculinity, individualism and long-term orientation moderate the association between profitability and CSED. Given the weight of US studies on the overall sample, the authors conduct a sensitivity analysis to examine how this factor may affect the findings. After excluding these studies, only long-term orientation and individualism remain strong moderators of the association between profitability and CSED. Originality/value – This study provides further evidence on the impact of institutional frameworks on CSED. It has, also, policy implications for managers of multinational corporations.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 108 citations exist upstream.

References

2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 2000Practical Meta-Analysis 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1979The file drawer problem and tolerance for null results.2003Corporate Social and Financial Performance: A Meta-Analysis 1976Primary, Secondary, and Meta-Analysis of Research 1991Meta-Analytic Procedures for Social Research 1994Meta-Analytic Procedures for Social Research.

Cited by

2022Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?2022Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data 2022Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk 2019The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting 2023Do sustainability practices contribute to the financial performance of banks? An analysis of banks in Southeast Asia

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.