Beschreibung:
Does waste disclosure really work? This study investigates the effect of waste disclosure on corporate governance. The results highlight a significant and positive relationship among board gender, independent board directors, sustainability committee, and verification of waste disclosure. Dividing the whole sample into firms with low and high (i) size (ii) leverage (iii) Roa, we find board gender and independence of board directors are significant in firms with low profit and high leverage, among others. Overall, our study provides new insight into this emerging literature and the findings are consistent with the agency theory and stakeholder theory