... increased information asymmetry and insider benefits despite the technology’s transparency goals. This finding supports agency theory and shows the challenges of addressing informational inequities. Post-XBRL implementation, average trading volumes decreased significantly, showing that market players may...

... an institutional level variable which is the percentage of women in the country’s labour force in a firm-level relationship mostly understood by agency theory. Indeed, women’s presence onboard is a subject that had attracted the attention of many researchers in developed and developing countries. Some studies...