The effect of national culture on the association between profitability and corporate social and environmental disclosure: A meta-analysis. Issue 3 (5th October 2015)

• Record Type: Journal Article
• Authors: khlif, Hichem; Hussainey, Khaled; Achek, Imen
• Is Part Of: Meditari accountancy research. Volume 23:Issue 3(2015)
• Page Start: 296
• Page End: 321
• Publication Date: 2015-10-05
• Subjects: Profitability -- Meta-analysis -- Cultural dimensions -- Voluntary social and environmental disclosure; Accounting -- Periodicals; Finance -- Periodicals; 657.05
• DOI: 10.1108/MEDAR-12-2014-0064
• Languages: English
• ISSNs: 2049-372X

Abstract

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 Hunter et 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.