... the resource-based view theory, the upper echelons theory and the agency theory, the authors emphasise the “family control” variable to investigate whether it positively influences social information disclosure in sustainability reports. Design/methodology/approach To achieve the research purpose...

..., the primary theories, i.e. shareholder primacy and stakeholder theory, as well as their component theories are briefly outlined below. In terms of shareholder primacy, organisations exist to maximise shareholder value (Mudawi and Timan, 2018 ; Styhre, 2018). Agency theory, in turn, refers...

... in the existing literature with regard to the relationship between CSR and shareholder wealth. Agency theory Emerging market Corporate social responsibility Shareholder wealth Event study Business group affiliation Debt-equity issuance D21 G14 G24 G30 L21 M14 Our study contributes...

... where the level of disclosure is influenced by stakeholder power, the company’s strategic posture (active or passive) and economic performance. Tables 2 to 5 present the main determinants of disclosure as identified in the literature, based on stakeholder theory, legitimacy theory, agency theory...

...) Corporate governance Agency theory Awards Corporate social responsibility disclosures (CSRD) Many strategies have been constructed by researchers to encounter the threats faced when the value adopted by the firms is not aligned with the values embraced by the society (Dowling and Pfeffer, 1975...

... (GFC) 2007‐2009 financial years. Design/methodology/approach Longitudinal and cross‐country analyses test the veracity of agency theory to predict the level of firms' risk disclosures. A comprehensive risk disclosure index (RDI) checklist is created with key predictor variables (country, company...