... of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Political donations Cash holding Leverage Investment efficiency Agency theory...

..., which extends behavioral agency theory to incorporate unique family business features. As for the practical implications, results show that auditor independence may not be impaired by client dependence for nonfamily and family firms. Moreover, we show that concerns about reputation lead auditors...

... aims to provide a comprehensive and generalizable set of findings, suggesting that corporate governance indicators cannot be overlooked as predictors of integrated reporting. Integrated reporting Meta-analysis Corporate governance Board of directors Agency theory © Emerald Publishing...

... and their interaction on firm performance in an emerging market economy (UAE). This study relies on the agency theory and the resource dependency theory and uses a panel data set of a sample of non-financial firms listed in the UAE stock market from 2009 to 2016. Data were analyzed using fixed-effects regression...

... decision (to engage or not to engage in CSR) by using the binary choice logit model. Findings Based on the agency theory, this study shows a nonlinear relation between PO and CSR expenditure, which suggests that promoters start extracting private benefits of control at the expense of outside...

... concentration) and firm risk-taking. Design/methodology/approach Using a sample of 192 non-financial publicly traded Italian firms over 2014–2018, this study tests the proposed research hypotheses and assess the moderating effect of BGD. Findings Drawing on agency theory and resource dependence theory...

... field of agency theory, which is seldom used to explain the phenomena related to IR. Disclosure Integrated reporting CEO Agency theory CEO power This study aims to analyse the impact of chief executive officer (CEO) power on decisions to adopt integrated reporting (IR). The objective...

..., which has the objectives of exploring for: the relative degree of emphasis decision makers attach to a financial and non-financial orientation in capital budgeting; and the role, if any, that two agency theory variables have on the relative degree of emphasis: a personal incentive for project go-ahead...