... 2025 09 10 2025 24 12 2025 25 02 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Firm complexity Financial distress risk Determinants of financial distress Firm structure Agency theory Corporate financial distress Size...

.... Hence, beyond agency theory, this study incorporates institutional theory to account for how normative, regulatory, and cognitive institutions influence firms’ financial behaviour. In the Indian context, weak enforcement of corporate law, political-business ties, and inconsistent regulatory oversight...

... Drawing upon agency theory, resource dependence theory, and critical mass theory, we develop our study hypotheses. We apply Generalized Method of Moments (GMM) multivariate linear models to 900 observations during the period 2011 to 2019 to reach empirical findings while addressing endogeneity concerns...

...: Stakeholder Theory, Agency Theory, Legitimacy Theory, and Institutional Theory (Freeman et al., 2010 ; Linder and Foss, 2015 ; Daly, 2015 ; Mousa and Hassan, 2015 ; Martin et al., 2011 ; Kılıç et al., 2021). These theories provide contrasting perspectives on how corporate...

... Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only The following systematic literature review summarizes archival research on the impact of ownership structure on corporate tax avoidance by (multinational) corporations. Agency theory assumes separation...

... with agency theory. However, risk committee independence and risk committee gender diversity are negatively associated with risk disclosure. This contradicts the theoretical perspective and is explained by the weak regulatory framework of Pakistan. Research limitations/implications This study was carried...

.../legalcode Dividend payouts COVID-19 Ownership concentration Agency theory The relation between ownership structure and dividend policy has been the subject of research in many studies over recent decades (Rozeff, 1982 ; Cronqvist and Nilsson, 2003 ; Duqi et al., 2020). Dividend...

...Mohamed Omran; Dinesh Ramdhony; Oren Mooneeapen; Vishaka Nursimloo Purpose Drawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR...

..., age and growth. The presented findings concur with agency theory, signalling theory and the owner-cost theory. Design/methodology/approach The authors propose a probabilistic model to test the influence of size, profitability, indebtedness, age and growth on the disclosure of intangible...