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

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The effect of national culture on the association between profitability and corporate social and environmental disclosure : a meta-analysis. / Khlif, Hichem; Hussainey, Khaled; Achek, Imen.

In: Meditari Accountancy Research, Vol. 23, No. 3, 05.10.2015, p. 296-321.

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@article{edc220b7fe40467681d60fe25c4ca701,
title = "The effect of national culture on the association between profitability and corporate social and environmental disclosure: a meta-analysis",
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.",
keywords = "profitability, meta-analysis, cultural dimensions, voluntary social and environmental disclosure",
author = "Hichem Khlif and Khaled Hussainey and Imen Achek",
note = "EMBARGO 24 MTHS This article is {\circledC}Emerald Group Publishing and permission has been granted for this version to appear here http://eprints.port.ac.uk. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.",
year = "2015",
month = "10",
day = "5",
doi = "10.1108/MEDAR-12-2014-0064",
language = "English",
volume = "23",
pages = "296--321",
journal = "Meditari Accountancy Research",
issn = "2049-372X",
publisher = "Emerald Group Publishing Ltd.",
number = "3",

}

RIS

TY - JOUR

T1 - The effect of national culture on the association between profitability and corporate social and environmental disclosure

T2 - a meta-analysis

AU - Khlif, Hichem

AU - Hussainey, Khaled

AU - Achek, Imen

N1 - EMBARGO 24 MTHS This article is ©Emerald Group Publishing and permission has been granted for this version to appear here http://eprints.port.ac.uk. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.

PY - 2015/10/5

Y1 - 2015/10/5

N2 - 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.

AB - 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.

KW - profitability

KW - meta-analysis

KW - cultural dimensions

KW - voluntary social and environmental disclosure

U2 - 10.1108/MEDAR-12-2014-0064

DO - 10.1108/MEDAR-12-2014-0064

M3 - Article

VL - 23

SP - 296

EP - 321

JO - Meditari Accountancy Research

JF - Meditari Accountancy Research

SN - 2049-372X

IS - 3

ER -

ID: 4584712