IDEAS home Printed from https://ideas.repec.org/a/eme/medarp/v23y2015i3p296-321.html
   My bibliography  Save this article

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

Author

Listed:
  • Hichem khlif
  • Khaled Hussainey
  • Imen Achek

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.

Suggested Citation

  • Hichem khlif & Khaled Hussainey & Imen Achek, 2015. "The effect of national culture on the association between profitability and corporate social and environmental disclosure," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 23(3), pages 296-321, October.
    • Handle: RePEc:eme:medarp:v:23:y:2015:i:3:p:296-321
    DOI: 10.1108/MEDAR-12-2014-0064
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/MEDAR-12-2014-0064/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/MEDAR-12-2014-0064/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/MEDAR-12-2014-0064?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hüseyin Temiz & Merve Acar, 2023. "Board gender diversity and corporate social responsibility (CSR) disclosure in different disclosure environments," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2247-2264, September.
    2. Rasmi Meqbel & Mohammad Alta'any & Salah Kayed & Ahmed Al‐Omush, 2024. "Earnings management and sustainability assurance: The moderating role of CSR committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1769-1785, May.
    3. Mandas, Marco & Lahmar, Oumaima & Piras, Luca & De Lisa, Riccardo, 2024. "ESG reputational risk and market valuation: Evidence from the European banking industry," Research in International Business and Finance, Elsevier, vol. 69(C).
    4. Elhassan Kotb Abdelrahman Radwan & Antonella Russo, 2024. "Web‐based corporate social responsibility disclosure practices: A systematic literature review and research directions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 5049-5106, September.
    5. Indah Fajarini Sri Wahyuningrum & Linda Agustina & Kuat Waluyo Jati & Muhammad Ihlashul Amal & Sriningsih Sriningsih, 2024. "A Slight Look Environmental Disclosure Score Trends during Covid-19 Outbreak: What’s Driver the Environmental Disclosure in Indonesian Mining and Manufacturing Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 14(2), pages 160-171, March.
    6. Charl de Villiers & Jing Jia & Zhongtian Li, 2022. "Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4523-4568, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:medarp:v:23:y:2015:i:3:p:296-321. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.