The predictive roles of financial indicators and governance scores on firms’ emission performance in the tourism and hospitality industry
Yazarlar (4)
Victor Oluwafemi Olorunsola
Eastern Mediterranean University, Türkiye
Mehmet Bahri Saydam
Doğu Akdeniz Üniversitesi, Türkiye
Doç. Dr. Hasan Evrim ARICI Kastamonu Üniversitesi, Türkiye
Mehmet Ali Köseoğlu
Metropolitan State University, Amerika Birleşik Devletleri
Makale Türü Özgün Makale (SSCI, AHCI, SCI, SCI-Exp dergilerinde yayınlanan tam makale)
Dergi Adı Tourism Economics (Q1)
Dergi ISSN 1354-8166 Wos Dergi Scopus Dergi
Dergi Tarandığı Indeksler SSCI
Makale Dili İngilizce Basım Tarihi 10-2024
Cilt / Sayı / Sayfa 30 / 6 / 1382–1403 DOI 10.1177/13548166231207132
Makale Linki http://dx.doi.org/10.1177/13548166231207132
UAK Araştırma Alanları
Otel İşletmeciliği
Özet
The tourism and hospitality (T&H) industry can significantly impact the environment by using natural resources and waste generation. Measuring and improving firms’ emission performance in this industry is becoming increasingly important. However, the prediction of financial indicators and governance scores on firms’ emission performance is still poorly established. Drawing on the agency and stakeholders’ theory, our research explores whether financial indicators and governance scores predict firms’ emission performance in the T&H industry. Data on all companies that are publicly traded was acquired from Thomson Reuters Eikon using 485 publicly traded tourism firms as of the end of the fiscal year 2021. Our findings suggest that governance pillar score (GP), management score (MS), board size (BS), and market capitalization (MC) are the best four predictors of carbon emission reduction scores in T&H …
Anahtar Kelimeler
emission score | financial indicators | governance score | machine learning algorithms | tourism and hospitality