Culture, profitability, non-financial reporting and a meta-analysis
作者： Warren Maroun
DOI: 10.1108/MEDAR-04-2015-0020
关键词: Value (ethics) 、 Stakeholder 、 Originality 、 Finance 、 Corporate governance 、 Fair value 、 Profitability index 、 Accounting 、 Economics 、 Relevance (information retrieval) 、 Hofstede's cultural dimensions theory
摘要: Purpose – This paper aims to highlight key limitations of meta-analyses (and the underlying research) dealing with correlation between corporate social environmental disclosures (CESDs) and financial measures, using cultural characteristics as moderating variables. Design/methodology/approach takes form a review. It discusses research published in current issue Meditari Accountancy Research, identifies general makes recommendations. Findings Several issues need be taken into account by examining CESD measures over long periods time. These include effect different accounting standards, implications increasing use fair value relevance users reports importance governance systems. Originality/value The review contributes debate on for methodological theoretical eclecticism when it co...
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