普通最小二乘法
会计
业务
样品(材料)
联想(心理学)
工具变量
匹配(统计)
逻辑回归
独创性
精算学
计量经济学
经济
心理学
统计
创造力
社会心理学
色谱法
化学
数学
心理治疗师
作者
Samuel Jebaraj Benjamin,Pallab Kumar Biswas,Nirosha Hewa Wellalage,Yimei Man
出处
期刊:Meditari accountancy research
日期:2022-11-01
卷期号:31 (6): 1545-1577
被引量:7
标识
DOI:10.1108/medar-04-2021-1261
摘要
Purpose This paper aims to examine the association between environmental disclosure and waste performance. Design/methodology/approach This study is based on a sample of S&P 500 firms over a nine-year period from 2010 to 2018. The pooled ordinary least squares (OLS), logistic, propensity score matching (PSM) and instrumental variable-generalized method of moments regressions analyses have been used to examine the data. Findings The findings show a significant positive relationship between waste performance and environmental disclosure, suggesting that firms with superior waste performance tend to disclose more environmental information. Further, the authors distinguish between “hard” and “soft” environmental disclosures and find that the effect of waste performance is consistently positive and significant for each type. The observed positive and significant association of waste performance with environmental disclosure remains unchanged, regardless of the industry affiliation of firms, although firms from industries that are less environmentally sensitive provide a slightly higher level of environmental disclosure. The authors also explore possible channels that may explain the association between waste performance and environmental disclosure and find that litigation risk and cash holdings positively moderate the association. The finding remains robust to a number of alternative estimation approaches. Originality/value Overall, the authors present important evidence that waste performance is an important indicator of environmental disclosure. The findings are useful for corporations and stakeholders and have important implications around the globe as the authors continue to grapple with the ongoing issue of waste.
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