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Keywords: Agency theory
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Journal Articles
Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (1): 84–105.
Published: 29 July 2024
... Limited Licensed re-use rights only Corporate tax avoidance Corporate governance CEO compensation CEO duality Board size Board independence Board gender diversity Foreign ownership CEO personal characteristics Foreign CEO Developing country Agency theory Corporate tax avoidance...
Journal Articles
Journal of Accounting in Emerging Economies (2023) 13 (3): 566–588.
Published: 09 August 2022
... of influence of PADs in board functions. As mentioned earlier, in this paper we have drawn on agency theory literature. The theory assumes that agents are self-interested individuals (Jensen and Meckling, 1976 ; Eisenhardt, 1989) and that there is goal divergence, which may lead to a conflict...
Journal Articles
Journal of Accounting in Emerging Economies (2022) 12 (4): 716–740.
Published: 24 December 2021
... relationship. Design/methodology/approach This study relies on the agency theory and the social psychology theory to formulate its testable hypotheses and explain the empirical findings. It uses a sample of 390 bank-year observations from banks listed in the Gulf Cooperation Council (GCC) Stock Exchanges...
Journal Articles
Journal of Accounting in Emerging Economies (2022) 12 (2): 279–299.
Published: 12 August 2021
...Maha Mohamed Ramadan; Mostafa Kamal Hassan Purpose The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016. Design/methodology/approach We relied on agency theory...
Journal Articles
Journal of Accounting in Emerging Economies (2021) 11 (3): 367–394.
Published: 22 February 2021
... environmental disclosure Emerging economies Firm-specific characteristics Agency theory legitimacy theory Stakeholders theory Sri Lanka Global economic development has generated detrimental environmental impacts such as carbon emissions, global warming and natural disasters. Corporations have thus...
Journal Articles
Journal of Accounting in Emerging Economies (2020) 10 (1): 1–20.
Published: 02 December 2019
... to the collapse of its market value (Dechow et al., 1996). In short, earnings management behaviour can be explained by agency theory since it generates or aggravates agency costs (Davidson et al., 2004). Corporate social responsibility (CSR) reporting can augment these traditional sources...

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