Board gender composition and waste management: Cross-country evidence

نویسندگان

چکیده

Extant literature on board gender diversity focuses the main pillars of sustainability while ignoring important subdimension – waste management. Using a sample 8365 firm-year observations for period 2002–2017 from 37 countries, we provide novel empirical evidence that significantly reduces (increases) generation (waste recycling) in firms. We also note impact is significant with two or more female directors and primarily driven by directors’ independence. Moreover, relationship moderated masculinity dimension national culture sustainable compensation policies. Our analysis shows management activities gender-diverse boards accompany better financial performance. findings are robust to several identification strategies estimation techniques. study provides new insights into governance–sustainability nexus presents policy implications regulators across countries. • Examines (BGD) activities. BGD negatively (positively) affects recycling). The mainly their BGD-waste Waste

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Gender differences in competitive preferences: New cross-country empirical evidence

This paper provides new empirical evidence on gender differences in competitive preferences using a representative data set of more than 25000 individuals from 36 countries. The empirical results show that the gender differences in competitive preferences are statistically significant in almost all countries with women having, on average, a lower preference for competitive situations than men. ...

متن کامل

Evidence from Cross-Country Data

Using secondary data from 99 countries and IT impact literature as the guiding theoretical perspective; we examine the payoffs from e-government in the form of national performance. We do this by initially examining the relationship of e-government development with the first order government process efficiency parameters (resource spending efficiency and administrative process efficiency). Subs...

متن کامل

Tax Structure and Corruption: Cross-Country Evidence

The determinants of corruption have long been an important subject for research in the fields of economics and political science. The literature has identified a wide range of factors that cause corruption; however, little research has been done on how the design of government policy influences corruption. We advance a new factor, the tax structure being measured as both tax mix and tax complex...

متن کامل

Financial Development and Innovation: Cross Country Evidence

We provide cross-country evidence to examine how financial market development affects innovation. Using a large data set including 34 developed as well as emerging countries, we differentiate the impacts of equity market and credit market development on a country’s innovation productivity measured by patenting. Our baseline results show that, while the development of equity markets encourages i...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: British Accounting Review

سال: 2023

ISSN: ['0890-8389', '1095-8347']

DOI: https://doi.org/10.1016/j.bar.2022.101097