.... 22 01 2025 30 06 2025 04 08 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Sustainability assurance Institutional investors Managerial ownership ESG ratings Stakeholders Sustainability assurance has become...

... conditions. Corporate governance Agency theory Resource dependence theory Stewardship theory Block holding Block holder identity Managerial ownership Agency costs Firm performance Firm value Financial crisis Endogeneity G34 G30 G01 The term “corporate governance” always attracts...

...Mahfoudh Hussein Mgammal; Barjoyai Bardai; Ku Nor Izah Ku Ismail Purpose This paper aims to examine the impact of corporate governance internal mechanisms on tax disclosure in non-financial firms in Malaysia. Managerial ownership and incentive compensation are used as proxies to reflect corporate...

... in deviation from the target cash level. The authors’ measure of excess target cash calls into questions findings from previous studies. The authors’ approach can be used to explore whether excess cash holdings of UK firms and the impact of managerial ownership have changed from before the crisis to after...