The effect of national culture on the association between profitability and corporate social and environmental disclosure: a meta-analysis
Research output: Contribution to journal › Article
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.
|Number of pages||26|
|Journal||Meditari Accountancy Research|
|Early online date||Jan 2012|
|Publication status||Published - 5 Oct 2015|
- HUSSAINEY_cright_4A_The effect of national culture on the association between profitability and CSR
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