... 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. At the heart of Chinese family businesses lies Confucian philosophy, which profoundly shapes their governance and operational strategies (Dou et al., 2020). Confucian...

... CEO duality Board 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...

... in an emerging economy. Our research aims to extend the bank governance literature in the cases of SCBs and private sector commercial banks. To our knowledge, this is the first study testing the effect of ownership interests of PADs on bank loan performance. Finally, we draw on agency theory arguments...

... 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...

... 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...

... 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...