IDEAS home Printed from https://ideas.repec.org/a/taf/applec/v52y2020i52p5687-5705.html
   My bibliography  Save this article

Does board independence affect environmental disclosures by multinational corporations? Moderating effects of national culture

Author

Listed:
  • Xinjian Cui
  • Xuhui Peng
  • Jia Jia
  • Dongxiao Wu

Abstract

Over the past two decades, corporate social responsibility has become an important topic in business practice research. In this study, we investigate the relationship between board independence and environmental disclosures made by multinational corporations (MNCs) and the moderating effects of national culture on that relationship. We empirically test these objectives with a data set of 151 MNCs based in China, Japan, the UK, and the USA, using content analysis and a new method for measuring environmental disclosures of MNCs. Results indicate (1) a significantly positive relationship between board independence and environmental disclosures for MNCs and (2) that masculinity and uncertainty avoidance negatively moderate this relationship, demonstrating the important role of culture in corporate disclosures.

Suggested Citation

  • Xinjian Cui & Xuhui Peng & Jia Jia & Dongxiao Wu, 2020. "Does board independence affect environmental disclosures by multinational corporations? Moderating effects of national culture," Applied Economics, Taylor & Francis Journals, vol. 52(52), pages 5687-5705, November.
    • Handle: RePEc:taf:applec:v:52:y:2020:i:52:p:5687-5705
    DOI: 10.1080/00036846.2020.1770681
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00036846.2020.1770681
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00036846.2020.1770681?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. Xuhui Peng & Tian Qi & Gang Wang, 2022. "Board Gender Diversity, Corporate Social Disclosures, and National Culture," SAGE Open, , vol. 12(4), pages 21582440221, October.
    2. Shenghui Li & Wenyan Xu & Jingqi Yin, 2023. "Cross-cultural differences in retracted publications of male and female from a global perspective," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3805-3826, July.
    3. 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.
    4. Liu, Chengyun & Su, Kun & Zhang, Miaomiao, 2021. "Water disclosure and financial reporting quality for social changes: Empirical evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 166(C).

    More about this item

    Statistics

    Access and download statistics

    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:taf:applec:v:52:y:2020:i:52:p:5687-5705. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAEC20 .

    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.