The effect of national culture on the association between profitability and corporate social and environmental disclosure: a meta-analysis

Hichem Khlif, Khaled Hussainey, Imen Achek

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    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.
    Original languageEnglish
    Pages (from-to)296-321
    Number of pages26
    JournalMeditari Accountancy Research
    Volume23
    Issue number3
    Early online dateJan 2012
    DOIs
    Publication statusPublished - 5 Oct 2015

    Keywords

    • profitability
    • meta-analysis
    • cultural dimensions
    • voluntary social and environmental disclosure

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