This study examines the performance of wholesale and retail small and medium enterprises in Thailand, which are integrating innovations in human resource practices, innovation capabilities, and competitive advantage. The data sample comprises 260 small and medium enterprises located in the...

Risk disclosure is one of the practices of corporate governance. Disclosure of risk is an important aspect of a company's financial reporting since it provides information on how various risks can occur, the company's response to these risks, and the impact these risks have on the company's...

This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study,...

This study aims to explain the role of earnings management in mediating the influence of male CEO masculinity on research & development. This study uses a quantitative approach with a population and research sample using companies on the Indonesia Stock Exchange in 2017-2021. This study collects...

This study aims to prove the support of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of leverage in mediating the influence of male CEO masculinity on research and development. This study uses a quantitative approach with a population and research sample...

This study aims to obtain empirical evidence of the effect of Board Size, Woman on Boards on Financial Distress, as well as the Role of Political Connections in Moderating Board Size, Woman on Boards on Financial Distress. This study seeks to identify the effect of Board Size, Woman on Boards on...

In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that...

In this paper, we offer a characterization of resilience-enhancing measures. We argue that resilience-enhancing measures are either based on using dedicated resources (referred to as "dedicated resilience levers") or on using shared resources (referred to as "shared resilience levers"). By...

Financial performance is an important indicator in a company in measuring the level of viability of the company. This study aims to analyze the effect of CEO power (proxied by CEO ownership), and characteristics (CEO educational background and work experience) on firm performance as proxied by...

Group decision making is often associated with better qualitative decisions and outcomes than decisions made by individuals alone. The dynamics of the group decision-making process, as opposed to the consequences of such decisions, have received limited research attention. While there is...