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

被引：26

作者：

Cui, Xinjian ^{[1
]}

Peng, Xuhui ^{[1
]}

Jia, Jia ^{[1
]}

Wu, Dongxiao ^{[1
]}

机构：

[1] Cent Univ Finance & Econ, Sch Business, 39 South Coll Rd, Beijing 100081, Peoples R China

来源：

APPLIED ECONOMICS | 2020年 / 52卷 / 52期

基金：

中国国家自然科学基金;

关键词：

Board Independence; multinational corporations; national culture; content analysis; environmental disclosure; SOCIAL-RESPONSIBILITY; SUSTAINABILITY REPORTS; GOVERNANCE; PERFORMANCE; ASSOCIATION; ORIENTATION; ATTRIBUTES; OWNERSHIP; US;

D O I：

10.1080/00036846.2020.1770681

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：5687 / 5705

页数：19

共 88 条

[1] Akaah IshmaelP., 1990, J BUS ETHICS, V9, P45
[2] The relations among environmental disclosures environmental performance, and economic performance: a simultaneous equations approach
Al-Tuwaijri, SA
Christensen, TE
Hughes, KE
[J]. ACCOUNTING ORGANIZATIONS AND SOCIETY, 2004, 29 (5-6) : 447 - 471
[3] The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality
Amran, Azlan
Lee, Shiau Ping
Devi, S. Susela
[J]. BUSINESS STRATEGY AND THE ENVIRONMENT, 2014, 23 (04) : 217 - 235
[4] [Anonymous], 2006, ACCOUNT AUDIT ACCOUN, DOI DOI 10.1108/09513570610709872
[5] [Anonymous], 1987, Our common future
[6] [Anonymous], 1979, J FINANC ECON
[7] Archambault J.J., 2003, INT J ACCOUNT, V38, P173, DOI DOI 10.1016/S0020-7063(03)00021-9
[8] Corporate Governance and Corporate Social Responsibility (CSR): The Moderating Roles of Attainment Discrepancy and Organization Slack
Arora, Punit
Dharwadkar, Ravi
[J]. CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 2011, 19 (02) : 136 - 152
[9] Why do firms volunteer to exceed environmental regulations? Understanding participation in EPA's 33/50 program
Arora, S
Cason, TN
[J]. LAND ECONOMICS, 1996, 72 (04) : 413 - 432
[10] Boesso G., 2007, ACCOUNT AUDIT ACCOUN, V20, P269, DOI [10.1108/09513570710741028, DOI 10.1108/09513570710741028]

← 1 2 3 4 5 6 7 8 9 →