According to agency theory, impression management is lower in family-owned firms because of reduced agency I conflicts. However, when family owners are present, agency I conflicts are superseded by agency II conflicts between controlling and minority shareholders, leading to a positive...

Purpose: Different mechanisms allow intellectual capital (IC) to affect performance. This paper aims to analyze the value of relations for the academic performance effect of IC and explore how the university’s reliance on digital technologies facilitates the contribution of IC to the overall...

Purpose: Motivated by legitimacy theory, this paper aims to examine comprehensively corporate social responsibility (CSR) disclosure in Southeast Asian (Association of Southeast Asian Nations [ASEAN]) countries with the aim of disentangling whether such disclosures are the result of a proactive...