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Tracking Waste Management Information Disclosure Behavior Connected to Financial Performance through Moderating
Victoria Bogdan1, Claudia Diana Sabău-Popa1, Marcel-Ioan Boloș1
1Department of Finance and Accounting, Faculty of Economic Sciences, University of Oradea, 410087 Oradea, Romania.
International Journal of Environmental Research and Public Health
|October 27, 2022
Summary
Manufacturing companies face pressure to manage waste effectively. This study reveals that better waste management information disclosure positively impacts financial performance, particularly return on assets, return on equity, and earnings per share.
Area of Science:
- Environmental Accounting
- Corporate Finance
- Circular Economy
Background:
- Manufacturing companies face increasing pressure to implement waste reduction and residue detoxification policies due to circular economy challenges.
- Effective waste management information disclosure is crucial for companies operating within a circular economy framework.
Purpose of the Study:
- To analyze the relationship between waste management information disclosure and corporate financial performance.
- To investigate the moderating effects of internal and external variables on this relationship.
Main Methods:
- Analysis of waste management information disclosure index over a period, showing an initial low score with an increase from 2019 to 2021.
- Application of econometric models including fixed effects, ordinary least squares, and two-stage least squares.
Main Results:
- A positive and significant link exists between waste management information disclosure and return on assets (ROA).
- Disclosure positively influences return on equity (ROE) and earnings per share (EPS), but not the current ratio.
- Environmental-sensitive industry status, board size, and productivity significantly moderate the ROA relationship.
Conclusions:
- Enhanced waste management information disclosure is linked to improved financial metrics like ROA, ROE, and EPS.
- The impact on liquidity (current ratio) is inconclusive, suggesting further research is needed.
- Internal and external factors play a role in moderating the financial benefits of waste disclosure.
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