... Integrated reporting quality Investment efficiency Firm value Overinvestment Underinvestment Information asymmetry Agency theory In recent years, the quality of corporate reporting—particularly integrated reporting (IR)—has become a critical governance mechanism, influencing investment...

... audit fees in Chinese family firms during a global crisis, the study challenges Western-centric agency theory predictions. Peter Öhman can be contacted at: peter.ohman@miun.se 10 01 2025 15 06 2025 06 09 2025 11 09 2025 12 10 2025 19 10 2025 © Jahidur Rahman...

... size Board independence Board gender diversity Foreign ownership CEO personal characteristics Foreign CEO Developing country Agency theory Corporate tax avoidance has accelerated in recent years with the exposure of large companies having engaged in various aggressive forms of avoidance...

... Limited Licensed re-use rights only Bank governance Politically controlled/affiliated boards Ownership interests Agency theory Bangladesh The nature of business in the banking sector is fundamentally different from that in other sectors for a number of reasons, including regulations...

... 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...

...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...

... rights only Corporate 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...

... 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...