Purpose –The aim of this study is to investigate the effect of voluntary and timely disclosure on the cost of debt for the South African setting. Design/methodology/approach –The sample of this paper consists of 20 South African listed non-financial companies for the period 2008-2011. A...

Purpose – The aim of this study is to investigate the effect of voluntary and timely disclosure on the cost of debt for the South African setting. Design/methodology/approach – The sample of this paper consists of 20 South African listed non-financial companies for the period 2008-2011. A...

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...

Purpose This paper aims to review the use of Hofstede’s cultural dimensions in accounting research over the period 1995-2015. Design/methodology/approach The author combines electronic and manual searches to identify relevant studies using key words like “national culture” or...