This review study seeks to assess the state of determinants of corporate capital structure over the last 7 years to aid discover gaps as opportunity for further research. The review used a sample of 68 published journal articles in divers high-ranked journals spanning the years 2014-2020. The...

This study aims to expand this research by analyzing the mediating role of green investment in the influence of political connections on carbon information disclosure. The novelty of this study is the mediation model, which refers to a combination of upper echelons theory and stakeholder theory....

This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a...

This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management. 1054 firm-year observations are used in the study. The sample firms are...

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...

In its business operation, a firm may transact with related parties. From an agency theory point of view, agents may use the transaction to maximize the firm value or for personal gain. This study aims to analyze the effect of Related Party Transactions on Firm Value with Good Corporate...

Based on the notion that female directors are superior in monitoring and informed by a theoretical framework that draws insights from agency, resource dependence, and upper echelon theories, this study investigates the impact of female monitoring director's tenure and busyness on mitigating...

This research proves the consistency of Agency Theory as a solution to explain the role of the influence of profitability, board size, woman on board, which is divided into two, namely woman on board of commissioner and woman on board of directors, as well as political connections to financial...

This study examines the effect of board size on credit risk with bank ownership, bank size and bank age acting as controls for the first time in the Ghanaian Banking Sector. Using Quantile Regression modelling, data was obtained from 12 universal Banks in Ghana over the period from 2011 to 2018...