Tunneling is a type of expropriation of resources from the minority shareholders of a company by its largest shareholder. Previous research has found mixed results on the relationship between board independence and tunneling, and on the relationship between minority shareholder concentration and...

This paper examines how employee numbers change with changes in sales activity. The arguments that, when sales decline, managers retain employees with higher levels of human capital or who have closer relations with managers are important to the literature on cost stickiness. However, there is...

[enterThe purpose is to explore whether the CEO’s personal and professional attributes affect corporate social responsibility (CSR) disclosure or not in particular context of Pakistan. This article attempts to bridge this gap using the data set of 1,790 firm-year observations comprising of...