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

Author

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  • 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
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    Citations

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    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. 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.
    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.

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