Culture, profitability, non-financial reporting and a meta-analysis

Warren Maroun

Meditari Accountancy Research, 2015, vol. 23, issue 3, 322-330

Abstract: Purpose - – This paper aims to highlight key limitations of meta-analyses (and the underlying research) dealing with the correlation between corporate social environmental disclosures (CESDs) and financial measures, using cultural characteristics as moderating variables. Design/methodology/approach - – This paper takes the form of a review. It discusses a research paper published in the current issue ofMeditari Accountancy Research, identifies general limitations of meta-analyses and makes recommendations. Findings - – Several issues need to be taken into account by meta-analyses examining the correlation between CESD and financial measures over long periods of time. These include the effect of different accounting standards, the implications of the increasing use of fair value measures, the relevance of the users of corporate reports and the importance of corporate governance systems. Originality/value - – The review contributes to the debate on the need for methodological and theoretical eclecticism when it comes to corporate governance research. Positivist techniques have their role to play, but these must be complemented by interpretive and critical analysis to provide a balanced account of the development and relevance of CSED.

Keywords: Corporate governance; Hofstede; Meta-analysis; Corporate social and environmental disclosure (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:v:23:y:2015:i:3:p:322-330

DOI: 10.1108/MEDAR-04-2015-0020

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