Keywords: CEO duality
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Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (3): 1229–1255.
Published: 30 December 2024
... members and CEO duality significantly impact the level of ICD. However, leverage, board size and the presence of an audit committee show no significant influence on ICD. Practical implications These findings offer insights into agency and signaling theories. They provide empirical evidence...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (5): 1857–1891.
Published: 29 June 2023
... a positive and significant impact on foreign shareholdings. Firms with male CEOs are preferred more by foreign investors. The effect of CEO busyness and CEO duality is negative on foreign shareholdings. Foreign investors prefer to invest in firms with foreign nationality CEOs. Furthermore, the robustness...
Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (2): 217–231.
Published: 09 August 2021
...Sandra Alves Purpose This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals. Additionally, this study aims to examine whether board independence moderates the relationship between CEO...

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