Purpose – This paper aims to investigate whether firm-level corporate governance has an influence on the equity financing patterns in an emerging economy such as Bangladesh. Design/methodology/approach – The regression framework uses a questionnaire survey-based corporate governance index...

Purpose This study aims to assess the relationship between managerial entrenchment and accounting conservatism in Iran. Design/methodology/approach To test hypotheses, all listed companies on the Tehran Stock Exchange during 2013–2018 (six years) that qualified were selected. Given the...

Purpose This study contributes to intellectual capital (IC) disclosure research. Focussing on reducing the information asymmetry associated with agency theory, the purpose of this paper is to investigate the extent to which managers and owners disclose IC in initial public offering (IPO)...

Purpose – This paper seeks to add historical perspective to the contemporary debate concerning the efficacy of executive bonuses. That debate has become particularly significant in the USA as a result of the recent economic collapse and the federal government's Troubled Asset Relief Program,...

Purpose By revisiting the agency theory literature, this paper aims to both incrementally advance historical viewpoints and reveal four prominent influences on agency theory: Weber and Simon, The Great Depression, Cooperation and the Chicago School. This is critical given that understanding the...