A worldwide empirical analysis of the accounting behaviour in the waste management sector.

Clicks: 246
ID: 15651
2019
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Ranked #89 of 145 articles by views in waste management (new york, ny)

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Abstract
Drawing on stakeholder theory, the premise in this manuscript is that moral and ethical behavior in terms of correct financial information contribute to higher sustainable performance that satisfies the wide range of stakeholders who are interested in the economic feasibility and environmental viability of waste management firms. On the basis of a scientific literature review and by using a balanced panel data set of 416 waste management firms worldwide over the period 2013-2016, the empirical evidence shows that ownership structures (e.g. governmental, institutional, corporate group, family, and concentrated) as well as corporate governance characteristics (e.g. size of the board, directors' gender, nationality, and expertise) diversely affect waste management firms' accounting behavior in terms of both discretionary accruals and earnings smoothness. The findings bring into focus the "black boxes" of ownership structures and corporate governance encouraging the policy makers to shape up laws that can constrain accounting misbehavior in waste management firms.
Reference Key
ferramosca2019awaste Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Ferramosca, Silvia;
Journal waste management (new york, ny)
Year 2019
DOI
S0956-053X(19)30173-4
URL
Keywords Keywords not found

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