... decrease the probability of tax fraud controversies. However, a strong regulatory environment, large audit fees, Big4 auditors and firm size were positively associated with the probability of tax fraud controversies. Moreover, higher executive compensation tends to curb the incidence of tax fraud...

... and executive compensation based on the achievement of sustainable development goals) are used to reflect the corporate ethical approach and the implied cost of equity capital is used for estimating the cost of equity. In this regard, equity cost estimation is the most appropriate approach to test the effect...

... Limited 2021 Emerald Publishing Limited Licensed re-use rights only The subject of PPS has drawn considerable attention in the agency theory. Several theoretical studies show that the executive compensation could be a solution for agency conflicts (Agrawal and Knoeber, 1996) and it should...