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multiple issues while taking various theoretical perspectives such as risk taking, tunneling, CSR, investment portfolios, board …
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(CSR) and firm’s performance nexus. The proposed model explains how, the positive association between CSR and firm …, based on the agency theory, institutional investors (as a homogeneous group) positively moderates the CSR and firm … in the sustainable CSR and firm performance relationship. The current study explored some of the major theoretical …
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, executive holding (ownership), and deputy CEO, and state ownership are explanatory variables, and CSR disclosure is a dependent … correlation with CSR publication. In contrast, the proportion of independent directors, CEO duality, and CEO ownership was found … to be insignificant. Our research adds to the research on firm governance and CSR in several approaches. First, the paper …
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This paper examines the impact of real earnings management (REM) on the capital structure of listed firms across ASEAN countries using the fixed effects panel data estimator for the period 2014-2019. Prior literature has focused primarily on aggregate real earnings management, overlooking the...
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We analyze how ownership concentration and type, and board independence are related to corporate social performance (CSP). Drawing from agency, team production and stakeholder perspectives, we argue that the distribution of costs and benefits to shareholders and other stakeholders is crucial to...
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