... of corporate governance. Design/methodology/approach Drawing on agency theory and the informativeness principle, the study uses both ordinary least squares and instrumental variable quantile regression analyses to explore how WBPs affect different levels of EM . The sample comprises 352 FTSE 350 firms...

...Ismail Khan; Haseeb Ur Rahman; Mustafa R. Rehman Khan; Muhammad Asim Afridi; Zhao Rui Feng Purpose This study aims to examine the moderating role of product market competition ( PMC ) in the relationship between corporate governance ( CG ) and firm value from the perspective of agency theory...

... committee Tax avoidance COVID-19 Agency theory Institutional theory Resource dependency theory UK Thirdly, this study sets the tone for future research in the field of audit and accounting, especially in the areas of gender diversity, tax avoidance and global crises. They provide a basis...

... 2025 06 08 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Board gender diversity Dividend payouts Agency theory Blau index India The author declares that no funds, grants or other support were received during...

... Rizwan Ali can be contacted at: rizwan.ali@lbs.uol.edu.pk 05 04 2024 01 12 2024 01 12 2024 The agency theory posits that separation of ownership between shareholders and managers gives rise to agency conflict (Jensen and Meckling, 1976). The shareholders (principal) who...

.... Findings Research on CEO duality centers on keywords such as corporate governance, agency theory, board of directors, board size and firm performance. Word tree maps uncover various research areas and gaps. Top authors are Elsyed K. & Rashid K, with the University of Utara Malaysia as the leading...

... examination of how agency theory’s focus on principal–agent relationships complements stakeholder theory’s broader view of corporate responsibilities. Findings This research uncovers significant insights into corporate conduct and responsibility, emphasising the need to balance shareholder objectives...

... creates an environment where innovation flourishes, leading to higher performance. Corporate governance mechanisms Technological capability Agency theory Resource dependency theory Resource-based theory Firm performance European SMEs Hussain Muhammad can be contacted...

... effectiveness Firm performance COVID-19 Agency theory Resource dependency theory GCC countries Corporate governance (CG) is a crucial aspect of business operations, ensuring accountability, fairness and transparency (Al-ahdal and Hashim, 2022). Its main goal is to enhance a company's performance...

...Sattar Khan; Naimat Ullah Khan; Yasir Kamal Purpose This paper aims to examine the role of corporate governance (CG) in the earnings management (EM) of affiliated companies in family business groups (FBGs) listed on the Pakistan Stock Exchange (PSX), using principal–principal agency theory...

... for investors; emphasizing the significance of diversity and inclusion within the decision-making bodies of public companies, thereby improving their ESG performance; and supporting the agency theory perspective and suggesting that the effect of board structure on ESG may reflect the board's focus on investors...

...Samuel Buertey; Ha Thanh Nguyen; Ephraim Kwashie Thompson Purpose Post-Sarbanes Oxley Act (SOX), the audit committee has been empowered greatly to play a central role in the corporate governance of firms. Embedded in agency theory, this study aims to examine the effect of the audit committee...

.... between long-term and short-term or between financial and sustainable investors. Behavioral or stakeholder agency theory (e.g. Hill and Jones, 1992) do not refer to IO heterogeneity any longer. It depends on the specific type and nature of institutional investors, whether they fulfill an active...

... (quantity of production, net profit or loss, environmentally friendly products), environmental aspects (energy, emission reduction, waste reduction, biodiversity) and social aspects. Then, this sustainability report must be reported to OJK periodically. Drawing upon agency theory, the principal might...

... limitations/implications The findings support the interplay between institutional and agency theories. In countries with strong (weak) institutional mechanisms, corporate governance becomes weak (strong) in inciting greater stakeholder engagement. This implies that the public governance mechanism alleviates...

... and control roles, and interactions within the boardroom using agency theory and OECD guidelines. Design/methodology/approach This research adopts a qualitative approach of a board within a SOE in Barbados involving several stages of data collection. A case study approach was used involving interviews...

... that gender diverse boards make better quality decisions and are associated with more cognitive diversity compared to only homogenous male boards. Firm performance Board gender diversity Agency theory Critical mass theory Threshold effect Panel smooth transition regression (PSTR) Moreover...

... motivations for RD. First, agency theory suggests that firms voluntarily disclose risk information to manage potential agency problems between the managers and shareholders (Jensen and Meckling, 1976). From an agency theory perspective, managers are expected to understand the interests of shareholders...

... upon an agency theory perspective, this study examines the effect of the main corporate governance board characteristics (size, gender diversity, independence and meeting frequency) on the level of risk disclosure provided by a sample of 95 IR adopters from 24 countries for 2018. Findings...

...-specific and country-specific variables have material effects on CEO compensation. Moreover, results are found consistent with the predictions of agency theory and human capital theory. Practical implications The authors are sure that findings of this study provide some support to the board...